Skip to content
Solved
SearchBrowse
Sign in

Contents

Official guidance
Capital Gains Manual

CG41300P · Capital Gains Manual: Companies and Groups of Companies: Particular types of company/organisation: unit and investment trusts

  • CG41300 · Unit and investment trusts: unit trust schemes: general
  • CG41301 · Unit and investment trusts: unit trust schemes: general
  • CG41302 · Unit and investment trusts: authorised investment funds
  • CG41303 · Unit and investment trusts: authorised investment funds: qualifying investor schemes
  • CG41310 · Unit and investment trusts: unit trust schemes treated as companies
  • CG41311 · Unit and investment trusts: Unit trust schemes treated as companies
  • CG41330 · Unit and investment trusts: authorised unit trusts
  • CG41331 · Unit and investment trusts: authorised unit trusts
  • CG41332 · Unit and investment trusts: authorised unit trusts
  • CG41350 · Unit and investment trusts: unauthorised unit trusts
  • CG41351 · Unit and investment trusts: unauthorised unit trusts
  • CG41352 · Unit and investment trusts: unauthorised unit trusts
  • CG41353 · Unit and investment trusts: unauthorised unit trusts
  • CG41354 · Unit and investment trusts: unauthorised unit trusts
  • CG41355 · Unit and investment trusts: common investment funds
  • CG41400 · Unit and investment trusts: investment trusts: general
  • CG41520 · Venture Capital Trusts: scope of instructions
  • CG41521 · Venture Capital Trusts: transfer of assets to company
  • CG41522 · Venture Capital Trusts: triggering conditions
  • CG41523 · Venture Capital Trusts: effect
  • CG41524 · Venture Capital Trusts: value of one asset derived from another asset
  • CG41560 · Open-ended investment companies (OEICs): scope of instructions
  • CG41561 · Open-ended investment companies (OEICs): introduction
  • CG41562 · Open-ended investment companies (OEICs): SI2006/964
  • CG41563 · Open-ended investment companies (OEICs): statutory definition of OEIC
  • CG41570 · Open-ended investment companies (OEICs): general modifications to TCGA 1992
  • CG41571 · Open-ended investment companies (OEICs): specific modifications to TCGA 1992
  • CG41572 · Open-ended investment companies (OEICs): tax regime
  • CG41580 · Open-ended investment companies (OEICs): umbrella OEICs
  1. Capital Gains Manual: Companies and Groups of Companies: Particular types of company/organisation: unit and investment trusts: contents
  2. Unit and investment trusts: unauthorised unit trusts

CG41353 | Unit and investment trusts: unauthorised unit trusts

From HM Revenue & Customs · Capital Gains Manual

Capital gains made by an exempt unauthorised unit trust are not chargeable gains,TCGA92/S100 (2).

PreviousNext
PrivacyTerms