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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. Exempt unauthorised unit trust (EUUT) chargeable gains

IFM10280 | Exempt unauthorised unit trust (EUUT) chargeable gains

From HM Revenue & Customs · Investment Funds Manual

An EUUT is exempt from capital gains tax on its chargeable gains – regulation 10 of SI 2013/2819.

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