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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 (AIFs): structure, arrangement and tax status of funds: contents
  2. Authorised investment funds (AIFs): structure, arrangement and tax status of funds: umbrella funds or companies

CTM48410 | Authorised investment funds (AIFs): structure, arrangement and tax status of funds: umbrella funds or companies

From HM Revenue & Customs · Company Taxation Manual

Page archived. Guidance now in the Investment Funds Manual.

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