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Contents

Official guidance
Investment Funds Manual

IFM10200 · Taxation of exempt unauthorised unit trusts (EUUTs)

  • IFM10210 · Introduction
  • IFM10220 · Definition of an exempt unauthorised unit trust (EUUT)
  • IFM10230 · Approval of an exempt unauthorised unit trust (EUUT)
  • IFM10240 · Exempt unauthorised unit trust (EUUT): Income
  • IFM10242 · Exempt unauthorised unit trust (EUUT): basis periods
  • IFM10245 · Exempt unauthorised unit trust (EUUT): interests in offshore non-reporting funds
  • IFM10250 · Exempt unauthorised unit trust (EUUT) expenses
  • IFM10260 · Exempt unauthorised unit trust (EUUT) relief for deemed payments
  • IFM10270 · Exempt unauthorised unit trust (EUUT) transitional provisions
  • IFM10280 · Exempt unauthorised unit trust (EUUT) chargeable gains
  1. Taxation of exempt unauthorised unit trusts (EUUTs): contents
  2. Taxation of exempt unauthorised unit trusts (EUUTs): Introduction

IFM10210 | Taxation of exempt unauthorised unit trusts (EUUTs): Introduction

From HM Revenue & Customs · Investment Funds Manual

In most cases an EUUT will have no liability to income tax and in all cases investors in EUUTs will be treated as having received income which has not suffered income tax.

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