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Contents

Official guidance
Investment Funds Manual

IFM10300 · Taxation of a non-exempt unauthorised unit trust (NEUUT)

  • IFM10310 · Introduction
  • IFM10320 · Definition of a non-exempt unauthorised unit trust (NEUUT)
  • IFM10330 · Tax treatment of a non-exempt unauthorised unit trust (NEUUT)
  1. Taxation of a non-exempt unauthorised unit trust (NEUUT): contents
  2. Definition of a non-exempt unauthorised unit trust (NEUUT)

IFM10320 | Definition of a non-exempt unauthorised unit trust (NEUUT)

From HM Revenue & Customs · Investment Funds Manual

An unauthorised unit trust is a NEUUT if:

  • It is not approved as an Exempt Unauthorised Unit Trust (see IFM10220); and

  • It is not a Mixed Unauthorised Unit Trust - see IFM10400.

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