SAIM6000 -
Collective investment schemes: overview and contents
Overview
This section of the Savings and Investment Manual explains the
tax treatment of individuals who are investors in collective
investment schemes, the taxation of the trustees of a particular
type of collective investment scheme (‘unauthorised unit
trusts’) and the taxation of ‘offshore funds’
Contents
Introduction
Authorised investment funds
| SAIM6020 | Authorised investment
funds (AIFs) |
| SAIM6030 | AIFs: taxation of the
investor |
Unauthorised unit trusts
| SAIM6050 | Unauthorised unit trusts
(UUTs): introduction |
| SAIM6060 | UUTs: taxation
overview |
| SAIM6070 | UUTs: loan
relationships |
| SAIM6080 | UUTs: non-investment
income and expenses and chargeable gains |
| SAIM6090 | UUTs: foreign income |
| SAIM6100 | UUTs: taxation of the
investor |
| SAIM6110 | UUTs: equalisation |
| SAIM6120 | UUTs: administration |
| SAIM6130 | UUTs: liability of
trustees |
| SAIM6140 | UUTs: liability of
trustees: relief for excess payments |
Unauthorised unit trusts: exclusions
| SAIM6150 | Unauthorised unit trusts:
exclusions |
| SAIM6160 | Enterprise zone schemes:
introduction |
| SAIM6170 | Enterprise zone schemes:
tax definition |
| SAIM6180 | Enterprise zone schemes:
administration |
| SAIM6190 | Enterprise zone schemes:
taxation of investors |
| SAIM6200 | Pension funds pooling
schemes: introduction |
| SAIM6210 | Pension funds pooling
schemes: tax definition |
| SAIM6220 | Pension funds pooling
schemes: administration |
| SAIM6230 | Pension funds pooling
schemes: taxation of investors |
Offshore funds
