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Contents

Official guidance
Company Taxation Manual

CTM48800 · AIFs: Property authorised investment funds (Property AIFs)

  • CTM48810 · Property authorised investment funds (Property AIFs): introduction and conditions of membership for the regime
  • CTM48820 · Property authorised investment funds (Property AIFs): process and effects of entry into the Property AIF regime
  • CTM48830 · Tax treatment of Property AIFs and distributions
  • CTM48850 · Tax treatment of distributions in the hands of participants
  • CTM48860 · Deducting and accounting for tax from distributions
  • CTM48870 · AIFs: Property authorised investment funds: breaches of conditions
  • CTM48880 · Leaving the Property AIF regime
  1. Company Taxation Manual
  2. AIFs: Property authorised investment funds (Property AIFs): contents

CTM48800 | AIFs: Property authorised investment funds (Property AIFs): contents

From HM Revenue & Customs · Company Taxation Manual

Guidance now in the Investment Funds Manual.

Contents7 entries

  1. CTM48810Property authorised investment funds (Property AIFs): introduction and conditions of membership for the regime: contents
  2. CTM48820Property authorised investment funds (Property AIFs): process and effects of entry into the Property AIF regime: contents
  3. CTM48830AIFs: Property authorised investment funds (Property AIFs): tax treatment of Property AIFs and distributions: contents
  4. CTM48850AIFs: Property authorised investment funds (Property AIFs): tax treatment of distributions in the hands of participants: contents
  5. CTM48860AIFs: Property authorised investment funds (Property AIFs): deducting and accounting for tax from distributions: contents
  6. CTM48870AIFs: Property authorised investment funds: breaches of conditions: contents
  7. CTM48880AIFs: Property authorised investment funds (Property AIFs): leaving the Property AIF regime: contents
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