Unit trusts
Authorised unit trusts
Distributions
Interest receivable
Loan relationships
Chargeable gains
Generally
Trustees
Collective investment schemes, capital gains tax
Conversion of units between funds, conveyance on sale
Exempt unauthorised trust (EUUT)
Gifts to charities, deductions
Holding in, excluded property
Income receivable
Inheritance tax
Authorised
Excluded property
Inheritance tax charge, value at date of death
Interpretation of Finance Act 1999, Sch. 19, para. 7
Management, exemption
Market value of rights, capital gains tax
Non-exempt unauthorised trust (NEUUT)
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
Winding up distributions