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Official guidance
Investment Funds Manual

IFM08300 · Co-ownership Authorised Contractual Schemes: Providing Tax Information to Investors

  • IFM08310 · Co-ownership Authorised Contractual Schemes (CoACS): Providing Tax Information to Investors: Introduction and Overview
  • IFM08320 · Co-ownership Authorised Contractual Schemes (CoACS): Capital allowances: introduction
  • IFM08330 · Co-ownership Authorised Contractual Schemes (CoACS): Calculation of plant and machinery allowances
  • IFM08340 · Co-ownership Authorised Contractual Schemes (CoACS): Capital allowances: effect of election for purchasers
  • IFM08350 · Co-ownership Authorised Contractual Schemes (CoACS): Income arising in offshore funds: introduction
  • IFM08360 · Co-ownership Authorised Contractual Schemes (CoACS): Income arising in offshore funds: income arising to investors in a CoACS
  1. Co-ownership Authorised Contractual Schemes: Providing Tax Information to Investors: Contents
  2. Co-ownership Authorised Contractual Schemes (CoACS): Providing Tax Information to Investors: Introduction and Overview

IFM08310 | Co-ownership Authorised Contractual Schemes (CoACS): Providing Tax Information to Investors: Introduction and Overview

From HM Revenue & Customs · Investment Funds Manual

IFM08220 outlines what tax information must be provided to investors by the operator of a CoACS. IFM08320 to IFM08360 explain what information should be provided to investors in relation to capital allowances and income arising from an offshore fund.

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