Unit trust schemes
Amount chargeable
Applications for authorisation
Authorised investment funds
Authorised unit trusts
Corporation tax rate
Court common investment funds
Distributions
Generally
Interest distributions
Investment trusts investing in
Loan relationships
Meaning
Monthly savings schemes
Open-ended investment companies
Treated as UK resident company
Trustees' income
Umbrella schemes
Unit holder, meaning
Waivers of distributions
Beneficial interest in units in
Certificate to bearer, meaning
Certificates, issue of
Chargeable gains
Calculation of disposal cost of accumulation units
Co-ownership schemes
Exchanges, mergers and reconstructions
Transfer of assets
Charitable unit trust scheme
Descriptions
Meaning
Corporation tax overview
Derivative contracts
Distributions
Corporate unit holder, to
Interest
Unauthorised unit trusts
Enterprise zone property scheme
Description
Information, provision by trustees
Meaning
Trustee's responsibility
Exceptions
Exemption
Exemptions
Financial futures
Gifts to charity
Holdings treated as creditor relationship rights
Disregard of investments and liabilities where tax avoidance motive
Generally
Opening valuations
Insurance companies
Deemed disposals
Long term business
Interest and penalties on late stamping
Limited partnerships
Loan relationships
Meaning
Mergers
Direction to hold trust property on other trusts
Relief for intermediaries
Stamp duty
Stamp duty reserve tax
Offshore funds
Open-ended investment companies
Options
Overpaid duty, interest
Pension funds pooling schemes
Chargeable gains or losses
Generally
Trustees' income and expenditure
Profit sharing scheme
Qualifying investments test
Generally
Hedging relationship
Meaning of qualifying investments
Power to change qualifying investments
Qualifying holdings
Schemes not treated as
Share incentive plans
Stamp duty land tax
Generally
Transfers to open-ended investment companies
Stamp duty reserve tax
Change in ownership, exclusion of charge
Charge to tax
Exemption
In specie redemption, exclusion of charge
Individual pension accounts
Issue, meaning
Proportional reduction of tax by reference to units issued
Proportionate reduction of tax by reference to assets held
Rate of tax
Stock certificate to bearer
Transfer of units, abolition of stamp duty
Transfer pricing
Trust property, meaning
Umbrella schemes
Unauthorised unit trusts
Anti-avoidance
Capital expenditure
Deduction of tax at source
Distributions
Double taxation relief
Income
Meaning
Pension funds pooling schemes
Tax treatment of unit holders/trustees, power to make regulations
Trustees' income
Unit holder, meaning