I'm not making any assumptions whatsoever. I have simply stated two very banal points: that I didn't understand your question about "best tax wise", for the reasons I said, and that no one can give sensible advice about asset allocation without knowing anything about your situation.
That someone has given some kind of "advice" doesn't mean this someone has understood you better than me - it means they simply stated a preference of theirs which may or may not be appropriate for your situation.
It's great you are familiar with the difference between funds and investment trusts, but don't feel offended I asked - how was I supposed to know what you know and what you don't?
Only after your last post do I understand that maybe you meant to ask which investments are taxed the most, and therefore for which investments there would be the greatest difference between holding them in an ISA or outside. Is this your question? By "all other things being equal" do you mean "given two investments which have the same pre tax return"?
If it is, the answer is not straightforward because it depends on your tax situation, on which we know nothing.
For example: what's your tax bracket? Have you already used all your dividend and capital gain allowance? Again: time horizon / risk profile?
In many cases dividends can be taxed more than capital gains, so an investment which pays high dividends is something you probably want to hold in an ISA. But it depends! There is then a separate question of whether, assuming you need a regular income, it's best to focus on high dividend yield, or on high growth and then just sell what you need for income. Different people have different opinions. Terri Smith, the manager of Fundsmith, prefers the latter, for example (plenty of interviews on the matter).