Investment Trust

Updated 18 Jan 2026

What is an investment trust?

An investment trust is a company that exists to invest in other things. It has a fixed number of shares, and those shares trade on the stock exchange. When you buy shares in an investment trust, you’re buying a slice of everything it holds.

How is an investment trust different from an ETF?

Both trade on the stock exchange. The difference is in how they’re structured.

An ETF creates and destroys shares to match demand, so its price stays close to the value of what it holds. An investment trust has a fixed number of shares, so its price can drift above or below the value of its holdings.

What is a discount or premium?

If an investment trust’s share price is lower than the value of what it holds, it’s trading at a discount. If the price is higher, it’s trading at a premium. This doesn’t happen with ETFs.

Why use an investment trust?

Some people like that investment trusts can borrow money to invest (called gearing) or hold back dividends to smooth payouts. Others prefer them for access to specialist areas like private companies or infrastructure.

Key points about investment trusts

  • A company that invests in other things
  • Trades on the stock exchange like a share
  • Price can differ from underlying value. Discount or premium
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