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CTM48200 | Authorised investment funds (AIFs): taxation of funds: contents

From HM Revenue & Customs · Company Taxation Manual

Page archived. Guidance now in the Investment Funds Manual.

Contents23 entries

  1. CTM48205Authorised investment funds (AIFs): taxation of funds: introduction
  2. CTM48210Authorised investment funds (AIFs): taxation of funds: basic rules
  3. CTM48215Authorised investment funds (AIFs): taxation of funds: capital gains
  4. CTM48220Authorised investment funds (AIFs): taxation of funds: capital allowances
  5. CTM48225Authorised investment funds (AIFs): taxation of funds: management expenses
  6. CTM48230Authorised investment funds (AIFs): taxation of funds: relief for interest paid
  7. CTM48235Authorised investment funds (AIFs): taxation of funds: loan relationships rules
  8. CTM48240Authorised investment funds (AIFs): taxation of funds: derivative contracts
  9. CTM48245Authorised investment funds (AIFs): taxation of funds: groups and group relief claims
  10. CTM48250Authorised investment funds (AIFs): taxation of funds: groups (before 1 April 2006)
  11. CTM48255Authorised investment funds (AIFs): taxation of funds: distributions
  12. CTM48260Authorised investment funds (AIFs): taxation of funds: dividend distributions
  13. CTM48265Authorised investment funds (AIFs): taxation of funds: interest distributions
  14. CTM48270Authorised investment funds (AIFs): taxation of funds: interest distributions - qualifying investments test
  15. CTM48275Authorised investment funds (AIFs): taxation of funds: interest distributions - loan relationships
  16. CTM48280Authorised investment funds (AIFs): taxation of funds: trading or investment
  17. CTM48282Authorised investment funds (AIFs): taxation of funds: trading or investment - ‘investment transactions’
  18. CTM48284Authorised investment funds (AIFs): taxation of funds: trading or investment - ‘investment transactions’ - relevant contracts
  19. CTM48286Authorised investment funds (AIFs): taxation of funds: trading or investment - ‘investment transactions’ - loan relationships and related transactions
  20. CTM48288Authorised investment funds (AIFs): taxation of funds: trading or investment - ‘investment transactions’ - units in a collective investment scheme
  21. CTM48290Authorised investment funds (AIFs): taxation of funds: trading or investment - ‘investment transactions’ - securities
  22. CTM48292Authorised investment funds (AIFs): taxation of funds: trading or investment - ‘investment transactions’ - carbon emission trading products
  23. CTM48295Authorised investment funds (AIFs): taxation of funds: trading or investment - anti-avoidance