tool: Step 1 - Taxpayer is a unit trust
Unit trusts are deemed to be companies for these
purposes, and units are deemed to be shares.
For companies, click here.
The 'small print'
comments on this page and elsewhere on this website are of a
general nature. It is not practicable in a general review such as
to consider every convolution of the UK transfer pricing rules or of
any other tax law that may be relevant. Moreover, these pages
naturally do not take into account the specific facts relating to any
particular taxpayer. Therefore, although the guidance in this
should give a good indication of the likely position under the transfer
pricing rules, taxpayers should obtain professional advice to verify
the position, or carry out their own analysis.
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make any representation regarding the
completeness or accuracy thereof and they accept no responsibility for
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refraining from acting upon anything contained on these pages or upon
its omission therefrom.