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SORP is the acronym for Statement of Recommended Practice and refers to Financial Statements of Investment Trust Companies and Venture Capital Trusts  issued by the Association of Investment Trust Companies.

SORP recommends that 75% of management fees and finance costs can come from capital and 25% to revenue. This can reflect the balance of the capital and revenue elements of total return experienced historically over the longer term.

Total return is not affected whichever route is followed, though relative rates of taxation of income and capital gains may be a consideration for boards for investors.

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