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unit trusts

Unauthorised unit trusts face regime change

Changes to the tax regime for unauthorised unit trusts are the subject of new guidance released by HMRC.

A trust with at least one exempt unit holder and one non-exempt unit holder for the period from 24 May 2012 to 5 April 2014 will be a mixed unauthorised unit trust, and will complete its tax return (SA900) in the same way as for earlier tax years.

12 May 2015
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