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Official guidance
Investment Funds Manual

IFM02300 · Taxation of authorised investment funds (AIFs): qualified investor schemes (QISs) and long-term asset funds (LTAFs)

  • IFM02310 · Authorised investment funds (AIFs): qualified investor schemes (QISs) and long-term asset funds (LTAFs): introduction
  • IFM02320 · Authorised investment funds (AIFs): qualified investor schemes (QISs) and long-term asset funds (LTAFs): tax and the genuine diversity of ownership condition
  • IFM02330 · Authorised investment funds (AIFs): qualified investor schemes (QISs) and long-term asset funds (LTAFs): consequences of breaching the genuine diversity of ownership (GDO) condition
  • IFM02340 · Taxation of authorised investment funds: qualified investor schemes (QISs) and long-term asset funds (LTAFs): excess financing costs in a qualified investor scheme (QIS) which is a property authorised investment fund (PAIF)
  1. Taxation of authorised investment funds
  2. Taxation of authorised investment funds (AIFs): qualified investor schemes (QISs) and long-term asset funds (LTAFs)

IFM02300 | Taxation of authorised investment funds (AIFs): qualified investor schemes (QISs) and long-term asset funds (LTAFs)

From HM Revenue & Customs · Investment Funds Manual

Contents4 entries

  1. IFM02310Authorised investment funds (AIFs): qualified investor schemes (QISs) and long-term asset funds (LTAFs): introduction
  2. IFM02320Authorised investment funds (AIFs): qualified investor schemes (QISs) and long-term asset funds (LTAFs): tax and the genuine diversity of ownership condition
  3. IFM02330Authorised investment funds (AIFs): qualified investor schemes (QISs) and long-term asset funds (LTAFs): consequences of breaching the genuine diversity of ownership (GDO) condition
  4. IFM02340Taxation of authorised investment funds: qualified investor schemes (QISs) and long-term asset funds (LTAFs): excess financing costs in a qualified investor scheme (QIS) which is a property authorised investment fund (PAIF)
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