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Contents

Official guidance
Company Taxation Manual

CTM48400 · Authorised investment funds (AIFs): structure, arrangement and tax status of funds

  • CTM48405 · Introduction
  • CTM48410 · Umbrella funds or companies
  • CTM48415 · Distribution accounts, period and date
  • CTM48420 · Unit classes
  • CTM48425 · Equalisation
  • CTM48430 · Return of equalisation
  • CTM48435 · Manager's equalisation
  • CTM48440 · Treatment of manager's equalisation
  • CTM48445 · Close companies
  1. Authorised investment funds: contents
  2. Authorised investment funds (AIFs): structure, arrangement and tax status of funds: contents

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

  1. CTM48405Authorised investment funds (AIFs): structure, arrangement and tax status of funds: introduction
  2. CTM48410Authorised investment funds (AIFs): structure, arrangement and tax status of funds: umbrella funds or companies
  3. CTM48415Authorised investment funds (AIFs): structure, arrangement and tax status of funds: distribution accounts, period and date
  4. CTM48420Authorised investment funds (AIFs): structure, arrangement and tax status of funds: unit classes
  5. CTM48425Authorised investment funds (AIFs): structure, arrangement and tax status of funds: equalisation
  6. CTM48430Authorised investment funds (AIFs): structure, arrangement and tax status of funds: return of equalisation
  7. CTM48435Authorised investment funds (AIFs): structure, arrangement and tax status of funds: manager's equalisation
  8. CTM48440Authorised investment funds (AIFs): structure, arrangement and tax status of funds: treatment of manager's equalisation
  9. CTM48445Authorised investment funds (AIFs): structure, arrangement and tax status of funds: close companies
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