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
- IFM02310Authorised investment funds (AIFs): qualified investor schemes (QISs) and long-term asset funds (LTAFs): introduction
- IFM02320Authorised investment funds (AIFs): qualified investor schemes (QISs) and long-term asset funds (LTAFs): tax and the genuine diversity of ownership condition
- IFM02330Authorised investment funds (AIFs): qualified investor schemes (QISs) and long-term asset funds (LTAFs): consequences of breaching the genuine diversity of ownership (GDO) condition
- 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)