This presentation covers:
- Unitised trust and revenue losses in light of PCG 2016/16
- Unitised trust and dividend flow-through and former s 160 APHL (14)
- CGT Event E4 on payment of a non-assessable amount
- CGT Event C2 on redemption or unit buy back
- Application of the value shifting rules to non-arms' length transactions
- Consideration of redemptions and new unit issues vs transfers between parties and
- Practicalities of the attribution managed investment trust (AMIT) within the SME market.