CTM48400 | Authorised investment funds (AIFs): structure, arrangement and tax status of funds: contents
From HM Revenue & Customs · Company Taxation Manual
Page archived. Guidance now in the Investment Funds Manual.
Contents9 entries
- CTM48405Authorised investment funds (AIFs): structure, arrangement and tax status of funds: introduction
- CTM48410Authorised investment funds (AIFs): structure, arrangement and tax status of funds: umbrella funds or companies
- CTM48415Authorised investment funds (AIFs): structure, arrangement and tax status of funds: distribution accounts, period and date
- CTM48420Authorised investment funds (AIFs): structure, arrangement and tax status of funds: unit classes
- CTM48425Authorised investment funds (AIFs): structure, arrangement and tax status of funds: equalisation
- CTM48430Authorised investment funds (AIFs): structure, arrangement and tax status of funds: return of equalisation
- CTM48435Authorised investment funds (AIFs): structure, arrangement and tax status of funds: manager's equalisation
- CTM48440Authorised investment funds (AIFs): structure, arrangement and tax status of funds: treatment of manager's equalisation
- CTM48445Authorised investment funds (AIFs): structure, arrangement and tax status of funds: close companies