– see also Investment; Investment management

Authorised unit trusts

Distributions

Commentary – Tax Reporter ¶328-350

Interest receivable

Commentary – Tax Reporter ¶330-300

Loan relationships

Commentary – Tax Reporter ¶718-000

Chargeable gains

Generally

Commentary – Tax Reporter ¶753-300

Trustees

Commentary – Tax Reporter ¶503-700

Conversion of units between funds, conveyance on sale

Case Law – Arbuthnot Financial Services Ltd. v. Inland Revenue Commissioners. [1985] BTC 8,026

Gifts to charities, deductions

Commentary – Tax Reporter ¶115-575–Tax Reporter ¶115-590

Holding in, excluded property

Legislation/Regulatory – FA2013 s. 175 ; IHTA84 s. 6(1A), 48(3A), 65(7A), 178(1)
HMRC Guidance – IHTM34132 ; IHTM34161 ; IHTM34172

Inheritance tax

Authorised

Commentary – Tax Reporter ¶628-050
HMRC Guidance – IHTM34153

Excluded property

Commentary – Tax Reporter ¶602-200

Inheritance tax charge, value at date of death

Case Law – Lee & Anor (Executors of CE Lee) v IR Commrs (2002) Sp C 349

Interpretation of Finance Act 1999, Sch. 19, para. 7

Case Law – Henderson Investment Funds Ltd [2015] TC 04663

Management, exemption

Case Law – Prudential Assurance Co Ltd. [2001] BVC 2,201

SDLT treatment

Commentary – 8.3.2

Stamp duty, redemption of units in specie

Case Law – Henderson Investment Funds Ltd [2015] TC 04663 ; M & G Securities v. Inland Revenue Commissioners; Schroder Unit Trusts Ltd v. Inland Revenue Commissioners. [1999] BTC 8,003

Transfer pricing

Commentary – Tax Reporter ¶773-900

Trust Registration Service

Commentary – Woolley on Financial Planning with Trusts 40.5.1Woolley on Financial Planning with Trusts 40.5.5

Unauthorised

Distributions from

Commentary – Tax Reporter ¶328-950 ; Tax Reporter ¶328-970 ; Tax Reporter ¶702-050

Exempt

Commentary – Tax Reporter ¶328-960

Generally

Commentary – Tax Reporter ¶782-750

Meaning

Commentary – Tax Reporter ¶782-000

Non-exempt

Commentary – Tax Reporter ¶328-970

Pre-6 April 2014

Commentary – Tax Reporter ¶328-995

Transitional provisions

Commentary – Tax Reporter ¶328-980

Unit holders, taxation of

Commentary – Tax Reporter ¶328-990