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Contents

Official guidance
Company Taxation Manual

CTM48940 · Tax elected funds (TEFs): tax treatment of distributions in the hands of participants

  • CTM48941 · Introduction
  • CTM48942 · Accumulation units
  • CTM48943 · TEF distributions (dividends) - general treatment and taxation of investors within the charge to income tax
  • CTM48944 · TEF distributions (dividends) - specific treatment for investors within the charge to corporation tax
  • CTM48945 · TEF distributions (non-dividend) - general treatment and taxation of investors within the charge to income tax
  • CTM48946 · TEF distributions (non-dividend) - specific treatment for investors within the charge to corporation tax distributions
  1. Tax elected funds (TEFs): tax treatment of distributions in the hands of participants: contents
  2. Tax elected funds (TEFs): tax treatment of distributions in the hands of participants: accumulation units

CTM48942 | Tax elected funds (TEFs): tax treatment of distributions in the hands of participants: accumulation units

From HM Revenue & Customs · Company Taxation Manual

Page archived. Guidance now in the Investment Funds Manual.

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