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IFM02200 | Authorised investment funds (AIFs): structure, arrangement and tax status of funds: umbrella funds or companies

From HM Revenue & Customs · Investment Funds Manual

Contents13 entries

  1. IFM02210Authorised investment funds (AIFs): taxation of funds: taxation of funds: introduction
  2. IFM02220Authorised investment funds (AIFs): distributions and unit classes
  3. IFM02222Authorised investment funds (AIFs): taxation of funds: interest distributions
  4. IFM02224Authorised investment funds (AIFs): taxation of funds: interest distributions - qualifying investments test
  5. IFM02230Authorised investment funds (AIFs): structure, arrangement and tax status of funds: equalisation
  6. IFM02235Authorised investment funds (AIFs): structure, arrangement and tax status of funds: manager's “box”
  7. IFM02240Authorised investment funds (AIFs): taxation of funds: interest paid, loan relationships and derivative contracts
  8. IFM02250Authorised investment funds (AIFs): Interests in non-reporting offshore funds
  9. IFM02260Authorised investment funds (AIFs): taxation of funds: investment transactions
  10. IFM02265Authorised investment funds (AIFs): taxation of funds: investment transactions - anti-avoidance
  11. IFM02270Authorised investment funds (AIFs): taxation of funds: management expenses
  12. IFM02280Authorised investment funds (AIFs): taxation of funds: capital allowances
  13. IFM02290Authorised investment funds (AIFs): taxation of funds: groups and group relief claims