IFM02000 | Taxation of authorised investment funds
From HM Revenue & Customs · Investment Funds Manual
Contents7 entries
- IFM02100Taxation of authorised investment funds: introduction
- IFM02200Authorised investment funds (AIFs): structure, arrangement and tax status of funds: umbrella funds or companies
- IFM02300Taxation of authorised investment funds (AIFs): qualified investor schemes (QISs) and long-term asset funds (LTAFs)
- IFM02400Taxation of funds investing in non-reporting offshore funds (FINROF)
- IFM02500Authorised investment funds (AIFs): Stamp duty and Stamp duty reserve tax (SDRT)
- IFM02600Authorised investment funds (AIFs): VAT
- IFM02700Authorised investment funds (AIFs): Double taxation treaties