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INTM269000 | Non-residents trading in the UK: through UK investment managers, brokers or Lloyd’s agents - Contents

From HM Revenue & Customs · International Manual

Contents30 entries

  1. INTM269010Non-residents trading in the UK: through UK investment managers, brokers or Lloyd’s agents: introduction
  2. INTM269020Non-residents trading in the UK: through UK investment managers, brokers or Lloyd’s agents: investment manager exemption: the legislation
  3. INTM269030Non-residents trading in the UK: through UK investment managers, brokers or Lloyd’s agents: investment manager exemption: effect on potential liabilities of UK representative
  4. INTM269035Non-residents trading in the UK: through UK investment managers, brokers or Lloyd’s agents - investment manager exemption interaction with double taxation treaties and other domestic legislation
  5. INTM269040Non-residents trading in the UK: through UK investment managers, brokers or Lloyd’s agents: Lloyd’s members' agents
  6. INTM269050Non-residents trading in the UK: through UK investment managers, brokers or Lloyd’s agents: Brokers
  7. INTM269060Non-residents trading in the UK: through UK investment managers, brokers or Lloyd’s agents: investment manager exemption: conditions
  8. INTM269065Non-residents trading in the UK: through UK investment managers, brokers or Lloyd’s agents: investment manager exemption: consequences of not meeting conditions
  9. INTM269070Non-residents trading in the UK: through UK investment managers, brokers or Lloyd’s agents: investment managers: the definition of "investment transaction"
  10. INTM269072Non-residents trading in the UK: through UK investment managers, brokers or Lloyd’s agents: investment managers: "investment transaction": transactions in relevant contracts
  11. INTM269074Non-residents trading in the UK: through UK investment managers, brokers or Lloyd’s agents - investment managers: "investment transaction": transactions resulting in a loan relationship or related transaction
  12. INTM269076Non-residents trading in the UK: through UK investment managers, brokers or Lloyd’s agents: investment managers: "investment transaction": transactions in units in collective investment schemes
  13. INTM269079ANon-residents trading in the UK: through UK investment managers, brokers or Lloyd’s agents: investment managers - "investment transaction" - transactions in designated cryptoassets
  14. INTM269080Non-residents trading in the UK: through UK investment managers, brokers or Lloyd’s agents: investment managers: the independence test: examples of when satisfied
  15. INTM269090Non-residents trading in the UK: through UK investment managers, brokers or Lloyd’s agents: The independence test: meaning of "substantial part"
  16. INTM269100Non-residents trading in the UK: through UK investment managers, brokers or Lloyd’s agents: the independence test: meaning of "widely held"
  17. INTM269105Non-residents trading in the UK: through UK investment managers, brokers or Lloyd’s agents: the independence test: master/feeder structures
  18. INTM269110Non-residents trading in the UK: through UK investment managers, brokers or Lloyd’s agents: investment managers: the 20% rule
  19. INTM269120Non-residents trading in the UK: through UK investment managers, brokers or Lloyd’s agents: the 20% rule: qualifying period of no more than 5 years: example
  20. INTM269130Non-residents trading in the UK: through UK investment managers, brokers or Lloyd’s agents: the 20% rule: transparent and opaque funds
  21. INTM269140Non-residents trading in the UK: through UK investment managers, brokers or Lloyd’s agents: the 20% rule calculation: an example: an opaque fund
  22. INTM269150Non-residents trading in the UK: through UK investment managers, brokers or Lloyd’s agents: the 20% rule calculation: an example: a transparent collective investment scheme
  23. INTM269155Non-residents trading in the UK: through UK investment managers, brokers or Lloyd’s agents: the 20% rule: consequences of not meeting the rule
  24. INTM269160Non-residents trading in the UK: through UK investment managers, brokers or Lloyd’s agents: interaction of the independence test and the 20% rule
  25. INTM269170Non-residents trading in the UK: through UK investment managers, brokers or Lloyd’s agents: customary remuneration test
  26. INTM269175Non-residents trading in the UK: through UK investment managers, brokers or Lloyd’s agents: Customary remuneration test: avoidance
  27. INTM269180Non-residents trading in the UK: through UK investment managers, brokers or Lloyd’s agents: Limit to Income Tax charge on non-residents
  28. INTM269190Non-residents trading in the UK: through UK investment managers, brokers or Lloyd’s agents: Statement of Practice 1/01
  29. INTM269200Non-residents trading in the UK: through UK investment managers, brokers or Lloyd’s agents - Statement of Practice 1/01 (as revised and reissued November 2016)
  30. INTM269210Transactions carried out through UK investment managers, brokers: Statement of Practice 1/01 (yet to be reissued)