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IFM04300 | AIFs: Property authorised investment funds (PAIFs): tax treatment of PAIFs and distributions

From HM Revenue & Customs · Investment Funds Manual

Contents12 entries

  1. IFM04310AIFs: Property authorised investment funds (PAIFs): tax treatment of PAIFs and distributions: general principles
  2. IFM04320AIFs: Property authorised investment funds (PAIFs): tax treatment of PAIFs and distributions: calculation of the net income for the tax-exempt business
  3. IFM04330AIFs: Property authorised investment funds (PAIFs): tax treatment of PAIFs and distributions: calculation of the net income for the residual business
  4. IFM04340AIFs: Property authorised investment funds (PAIFs): tax treatment of PAIFs and distributions: charge to tax for distributions to holders of excessive rights
  5. IFM04350IFM04350 AIFs: Property authorised investment funds (PAIFs): tax treatment of PAIFs and distributions: excess financing costs in a qualified investor scheme (QIS)
  6. IFM04355AIFs: Property authorised investment funds (PAIFs): tax treatment of PAIFs and distributions: corporation tax charge where there are excess financing costs in a qualified investor scheme
  7. IFM04360AIFs: Property authorised investment funds (PAIFs): tax treatment of PAIFs and distributions: cancellation of tax advantage
  8. IFM04370AIFs: Property authorised investment funds (PAIFs): tax treatment of PAIFs and distributions: attribution of distributions
  9. IFM04372AIFs: Property authorised investment funds (PAIFs): tax treatment of PAIFs and distributions: attribution of distributions - example 1
  10. IFM04374AIFs: Property authorised investment funds (PAIFs): tax treatment of PAIFs and distributions: attribution of distributions - example 2
  11. IFM04376AIFs: Property authorised investment funds (PAIFs): tax treatment of PAIFs and distributions: attribution of distributions- notes to examples
  12. IFM04380AIFs: Property authorised investment funds (PAIFs): tax treatment of PAIFs and distributions: company tax return