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Contents

Official guidance
Investment Funds Manual

IFM03400 · Tax treatment of investors in qualified investor schemes (QISs) and long-term asset funds (LTAFs)

  • IFM03410 · Basic position
  • IFM03420 · Consequences if the genuine diversity of ownership condition is breached
  1. Investors in authorised investment funds (AIFs)
  2. Tax treatment of investors in qualified investor schemes (QISs) and long-term asset funds (LTAFs)

IFM03400 | Tax treatment of investors in qualified investor schemes (QISs) and long-term asset funds (LTAFs)

From HM Revenue & Customs · Investment Funds Manual

Contents2 entries

  1. IFM03410Tax treatment of investors in qualified investor schemes (QISs) and long-term asset funds (LTAFs): Basic position
  2. IFM03420Tax treatment of investors in qualified investor schemes (QISs) and long-term asset funds (LTAFs): consequences if the genuine diversity of ownership condition is breached
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