Investment Funds Manual

IFM10000 - Taxation of unauthorised unit trusts (UUTs): contents

1. IFM10100

   Introduction to Unauthorised Unit Trusts (UUTs)
2. IFM10200

   Taxation of exempt unauthorised unit trusts (EUUTs): contents
3. IFM10300

   Taxation of a non-exempt unauthorised unit trust (NEUUT): contents
4. IFM10400

   Tax treatment of a mixed unauthorised unit trust (MUUT)
5. IFM10500

   Stamp duty and Stamp duty reserve tax (SDRT)
6. IFM10600

   VAT
7. IFM10700

   Double taxation treaties