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Contents

Official guidance
Company Taxation Manual

CTM48200 · Authorised investment funds (AIFs): taxation of funds

  • CTM48205 · Introduction
  • CTM48210 · Basic rules
  • CTM48215 · Capital gains
  • CTM48220 · Capital allowances
  • CTM48225 · Management expenses
  • CTM48230 · Relief for interest paid
  • CTM48235 · Loan relationships rules
  • CTM48240 · Derivative contracts
  • CTM48245 · Groups and group relief claims
  • CTM48250 · Groups (before 1 April 2006)
  • CTM48255 · Distributions
  • CTM48260 · Dividend distributions
  • CTM48265 · Interest distributions
  • CTM48270 · Interest distributions - qualifying investments test
  • CTM48275 · Interest distributions - loan relationships
  • CTM48280 · Trading or investment
  • CTM48282 · Trading or investment - ‘investment transactions’
  • CTM48284 · Trading or investment - ‘investment transactions’ - relevant contracts
  • CTM48286 · Trading or investment - ‘investment transactions’ - loan relationships and related transactions
  • CTM48288 · Trading or investment - ‘investment transactions’ - units in a collective investment scheme
  • CTM48290 · Trading or investment - ‘investment transactions’ - securities
  • CTM48292 · Trading or investment - ‘investment transactions’ - carbon emission trading products
  • CTM48295 · Trading or investment - anti-avoidance
  1. Authorised investment funds (AIFs): taxation of funds: contents
  2. Authorised investment funds (AIFs): taxation of funds: trading or investment - ‘investment transactions’ - units in a collective investment scheme

CTM48288 | Authorised investment funds (AIFs): taxation of funds: trading or investment - ‘investment transactions’ - units in a collective investment scheme

From HM Revenue & Customs · Company Taxation Manual

Page archived. Guidance now in the Investment Funds Manual.

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