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