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CTM48830 | AIFs: Property authorised investment funds (Property AIFs): tax treatment of Property AIFs and distributions: contents

From HM Revenue & Customs · Company Taxation Manual

Page archived. Guidance now in the Investment Funds Manual.

Contents13 entries

  1. CTM48831AIFs: Property authorised investment funds (Property AIFs): tax treatment of Property AIFs and distributions: general principles
  2. CTM48832AIFs: Property authorised investment funds (Property AIFs): tax treatment of Property AIFs and distributions: calculation of the net income for the tax-exempt business
  3. CTM48833AIFs: Property authorised investment funds (Property AIFs): tax treatment of Property AIFs and distributions: calculation of the net income for the residual business
  4. CTM48834AIFs: Property authorised investment funds (Property AIFs): tax treatment of Property AIFs and distributions: charge to tax for distributions to holders of excessive rights
  5. CTM48835AIFs: Property authorised investment funds (Property AIFs): tax treatment of Property AIFs and distributions: excess financing costs in a qualified investor scheme (QIS)
  6. CTM48836AIFs: Property authorised investment funds (Property AIFs): tax treatment of Property AIFs and distributions: tax charge where there are excess financing costs in a qualified investor scheme
  7. CTM48837AIFs: Property authorised investment funds (property AIFs): tax treatment of Property AIFs and distributions: example of tax charge where there are excess financing costs in a qualified investor scheme
  8. CTM48838AIFs: Property authorised investment funds (Property AIFs): tax treatment of Property AIFs and distributions: cancellation of tax advantage
  9. CTM48839AIFs: Property authorised investment funds (Property AIFs): tax treatment of Property AIFs and distributions: attribution of distributions
  10. CTM48840AIFs: Property authorised investment funds (Property AIFs): tax treatment of Property AIFs and distributions: attribution of distributions- example 1
  11. CTM48841AIFs: Property authorised investment funds (Property AIFs): tax treatment of Property AIFs and distributions: attribution of distributions- example 2
  12. CTM48842AIFs: Property authorised investment funds (Property AIFs): tax treatment of Property AIFs and distributions: attribution of distributions- notes to examples
  13. CTM48843AIFs: Property authorised investment funds (Property AIFs): tax treatment of Property AIFs and distributions: company tax return