IFM06000 | Tax elected funds (TEFs)
From HM Revenue & Customs · Investment Funds Manual
Contents6 entries
- IFM06100Tax elected funds (TEFs): introduction and conditions of membership for the TEF regime
- IFM06200Tax elected funds (TEFs): application process and effects of entry to the TEF regime
- IFM06300Tax elected funds (TEFs): tax treatment and distributions made by TEFs
- IFM06400Tax elected funds (TEFs): provisions for providing tax information to investors
- IFM06500Tax elected funds (TEFs): breaches of conditions
- IFM06600Tax elected funds (TEFs): leaving the TEF regime