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IFM03300 | Tax treatment of investors in authorised investment funds (AIFs)

From HM Revenue & Customs · Investment Funds Manual

Contents12 entries

  1. IFM03310Tax treatment of investors in authorised investment funds (AIFs): introduction
  2. IFM03320Authorised investment funds (AIFs): taxation of investors within the charge to CT: dividend distributions
  3. IFM03322Authorised investment funds (AIFs): taxation of investors within the charge to CT: interest distributions
  4. IFM03324Authorised investment funds (AIFs): taxation of investors within the charge to CT: loan relationships
  5. IFM03326Authorised investment funds (AIFs): taxation of investors within the charge to CT: qualifying investments test
  6. IFM03330Authorised investment funds: taxation of investors within the charge to CT: financial traders and diversely owned AIFs: special rules
  7. IFM03335Authorised investment funds (AIFs): taxation of investors within the charge to CT: financial traders and diversely owned AIFs: meaning of "financial trader"
  8. IFM03340Authorised investment funds (AIFs): taxation of investors within the charge to CT: disposals of units
  9. IFM03350Authorised investment funds (AIFs): taxation of investors within the charge to IT: distributions
  10. IFM03360Authorised investment funds (AIFs): taxation of investors within the charge to IT: financial traders and diversely owned AIFs: special rules
  11. IFM03365Authorised investment funds (AIFs): taxation of investors within the charge to IT: financial traders and diversely owned AIFs: meaning of "financial trader"
  12. IFM03370Authorised investment funds (AIFs): taxation of investors within the charge to IT: disposals