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Contents

Official guidance
Investment Funds Manual

IFM11000 · Investors in unauthorised unit trusts (UUTs)

  • IFM11100 · Introduction
  • IFM11200 · Investors in an exempt unauthorised unit trust (EUUT) – distributions
  • IFM11300 · Investors in an exempt unauthorised unit trust (EUUT) – disposals
  • IFM11400 · Investors in a non-exempt unauthorised unit trust (NEUUT) – distributions
  • IFM11500 · Investors in a non-exempt unauthorised unit trust (NEUUT) – disposals
  • IFM11600 · Investors in a mixed unauthorised unit trust (MUUT) – distributions
  • IFM11700 · Investors in a mixed unauthorised unit trust (MUUT) – disposals
  • IFM11800 · Non-resident investors in an exempt unauthorised unit trust (EUUT)
  1. Investors in unauthorised unit trusts (UUTs): Contents
  2. Investors in a mixed unauthorised unit trust (MUUT) – disposals

IFM11700 | Investors in a mixed unauthorised unit trust (MUUT) – disposals

From HM Revenue & Customs · Investment Funds Manual

Gains on disposal of units in a MUUT are taxable in the same way as disposals of shares in companies or units in authorised investment funds.

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