Unit trusts
Authorised unit trusts
Distributions
Interest receivable
Loan relationships
Chargeable gains
Generally
Trustees
Conversion of units between funds, conveyance on sale
Gifts to charities, deductions
Holding in, excluded property
Inheritance tax
Authorised
Excluded property
Inheritance tax charge, value at date of death
Interpretation of Finance Act 1999, Sch. 19, para. 7
Management, exemption
SDLT treatment
Stamp duty, redemption of units in specie
Transfer pricing
Trust Registration Service
Unauthorised
Distributions from
Exempt
Generally
Meaning
Non-exempt
Pre-6 April 2014
Transitional provisions
Unit holders, taxation of