Icahn Enterprises (IEP) payments - income or capital gains

I have read that Icahn Enterprises (IEP) payments are treated as 'return of capital' rather than dividends. In US these are treated as capital gains rather than dividend income. There is no US dividend tax paid. Is the same true for UK tax, i.e. payments from IEP should be added to capital gains when the units are sold and not included in overseas dividend figures?

Hi,
Please have a look at the guidance at the following guidance:
CG57800 onwards, regarding capital distribution.  
We cannot comment on individual companies.
Thank you.