A happy new year to one and all.
One point that caught my eye was that at the back end of December HMRC issued a technical note on the taxation of unauthorized unit trusts. This is a holding measure whilst the draft technical guidance published previously is finalized. (See post of 30 September for a bit more on this). The note also provides some additional guidance on the transitional provisions and the application procedure to qualify as an exempt unauthorized unit trust.
The technical note can be found at:
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