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Official guidance
Investment Funds Manual

IFM13200 · Offshore Funds: participants in offshore funds: participants within the charge to corporation tax

  • IFM13210 · Introduction
  • IFM13240 · Deemed disposals – reporting funds that become non-reporting funds
  • IFM13250 · Income and distributions from non-reporting funds
  • IFM13260 · Deemed disposals – non-reporting funds that become reporting funds
  • IFM13270 · Disposals
  • IFM13280 · Disposals: non-reporting funds
  1. Offshore Funds: Participants in offshore funds: contents
  2. Offshore Funds: participants in offshore funds: participants within the charge to corporation tax: contents

IFM13200 | Offshore Funds: participants in offshore funds: participants within the charge to corporation tax: contents

From HM Revenue & Customs · Investment Funds Manual

Contents6 entries

  1. IFM13210Offshore Funds: participants in offshore funds: participants within the charge to corporation tax: introduction: contents
  2. IFM13240Offshore Funds: participants in offshore funds: participants within the charge to corporation tax: deemed disposals – reporting funds that become non-reporting funds
  3. IFM13250Offshore Funds: participants in offshore funds: participants within the charge to corporation tax: income and distributions from non-reporting funds: contents
  4. IFM13260Offshore Funds: participants in offshore funds: participants within the charge to corporation tax: deemed disposals – non-reporting funds that become reporting funds
  5. IFM13270Offshore Funds: participants in offshore funds: participants within the charge to corporation tax: disposals: contents
  6. IFM13280Offshore Funds: participants in offshore funds: participants within the charge to corporation tax: disposals: non-reporting funds: contents
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