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CTM48850 | AIFs: Property authorised investment funds (Property AIFs): tax treatment of distributions in the hands of participants: contents

From HM Revenue & Customs · Company Taxation Manual

Page archived. Guidance now in the Investment Funds Manual.

Contents8 entries

  1. CTM48851AIFs: Property authorised investment funds (Property AIFs): tax treatment of distributions in the hands of participants: introduction
  2. CTM48852AIFs: Property authorised investment funds (Property AIFs): tax treatment of distributions in the hands of participants: property income distributions: general principles
  3. CTM48853AIFs: Property authorised investment funds (Property AIFs): tax treatment of distributions in the hands of participants: participants within the charge to corporation tax
  4. CTM48854AIFs: Property authorised investment funds (Property AIFs): tax treatment of distributions in the hands of participants: participants within the charge to income tax - property income distributions
  5. CTM48855AIFs: Property authorised investment funds (Property AIFs): tax treatment of distributions in the hands of participants: participants within the charge to income tax - PAIF distributions (interest)
  6. CTM48856AIFs: Property authorised investment funds (Property AIFs): tax treatment of distributions in the hands of participants: participants within the charge to income tax - PAIF distributions (dividends)
  7. CTM48857AIFs: Property authorised investment funds (Property AIFs): tax treatment of distributions in the hands of participants: participants within the charge to income tax -disposals
  8. CTM48858AIFs: Property authorised investment funds (Property AIFs): tax treatment of distributions in the hands of participants: non-resident participants