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Contents

Official guidance
Company Taxation Manual

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

  • CTM48831 · General principles
  • CTM48832 · Calculation of the net income for the tax-exempt business
  • CTM48833 · Calculation of the net income for the residual business
  • CTM48834 · Charge to tax for distributions to holders of excessive rights
  • CTM48835 · Excess financing costs in a qualified investor scheme (QIS)
  • CTM48836 · Tax charge where there are excess financing costs in a qualified investor scheme
  • CTM48837 · Example of tax charge where there are excess financing costs in a qualified investor scheme
  • CTM48838 · Cancellation of tax advantage
  • CTM48839 · Attribution of distributions
  • CTM48840 · Attribution of distributions- example 1
  • CTM48841 · Attribution of distributions- example 2
  • CTM48842 · Attribution of distributions- notes to examples
  • CTM48843 · Company tax return
  1. AIFs: Property authorised investment funds (Property AIFs): tax treatment of Property AIFs and distributions: contents
  2. AIFs: Property authorised investment funds (Property AIFs): tax treatment of Property AIFs and distributions: attribution of distributions- example 1

CTM48840 | AIFs: Property authorised investment funds (Property AIFs): tax treatment of Property AIFs and distributions: attribution of distributions- example 1

From HM Revenue & Customs · Company Taxation Manual

Page archived. Guidance now in the Investment Funds Manual.

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