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

Inheritance tax relief

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