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
- IFM03410Tax treatment of investors in qualified investor schemes (QISs) and long-term asset funds (LTAFs): Basic position
- 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