SolvedCTM48940 | Tax elected funds (TEFs): 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.
Contents6 entries
- CTM48941Tax elected funds (TEFs): tax treatment of distributions in the hands of participants: introduction
- CTM48942Tax elected funds (TEFs): tax treatment of distributions in the hands of participants: accumulation units
- CTM48943Tax elected funds (TEFs): tax treatment of distributions in the hands of participants: TEF distributions (dividends) - general treatment and taxation of investors within the charge to income tax
- CTM48944Tax elected funds (TEFs): tax treatment of distributions in the hands of participants: TEF distributions (dividends) - specific treatment for investors within the charge to corporation tax
- CTM48945Tax elected funds (TEFs): tax treatment of distributions in the hands of participants: TEF distributions (non-dividend) - general treatment and taxation of investors within the charge to income tax
- CTM48946Tax elected funds (TEFs): tax treatment of distributions in the hands of participants: TEF distributions (non-dividend) - specific treatment for investors within the charge to corporation tax distributions