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Contents

Official guidance
Investment Funds Manual

IFM09850 · Umbrella schemes

  • IFM09855 · Introductions
  • IFM09860 · Restriction condition
  • IFM09865 · Becoming a reserved investor fund
  • IFM09870 · Ceasing to be a reserved investor fund
  • IFM09875 · Notification requirements
  • IFM09880 · Capital Gains
  1. Umbrella schemes: contents
  2. Umbrella schemes: Capital Gains

IFM09880 | Umbrella schemes: Capital Gains

From HM Revenue & Customs · Investment Funds Manual

For details of how participants’ interests in RIF umbrella schemes are treated for capital gains purposes (IFM09330).

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