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IFM13450 | Offshore Funds: investors in non-reporting funds: exceptions to the charge to tax: contents

From HM Revenue & Customs · Investment Funds Manual

Contents14 entries

  1. IFM13452Offshore Funds: investors in non-reporting funds: exceptions to the charge to tax: general
  2. IFM13454Offshore Funds: investors in non-reporting funds: exceptions to the charge to tax: interests treated as loan relationships
  3. IFM13456Offshore Funds: investors in non-reporting funds: exceptions to the charge to tax: interests treated as derivative contracts
  4. IFM13458Offshore Funds: investors in non-reporting funds: exceptions to the charge to tax: intangible fixed assets
  5. IFM13460Offshore Funds: investors in non-reporting funds: exceptions to the charge to tax: excluded indexed securities
  6. IFM13462Offshore Funds: investors in non-reporting funds: exceptions to the charge to tax: rights arising under a policy of insurance
  7. IFM13464Offshore Funds: investors in non-reporting funds: exceptions to the charge to tax: trading stock
  8. IFM13466Offshore Funds: investors in non-reporting funds: exceptions to the charge to tax: long-term insurance funds
  9. IFM13468Offshore Funds: investors in non-reporting funds: exceptions to the charge to tax: non-participating loans
  10. IFM13470Offshore Funds: investors in non-reporting funds: exceptions to the charge to tax: interests in certain transparent funds
  11. IFM13472Offshore Funds: investors in non-reporting funds: exceptions to the charge to tax: rights in certain existing holdings
  12. IFM13474Offshore Funds: investors in non-reporting funds: exceptions to the charge to tax: charitable companies & charitable trusts
  13. IFM13476Offshore Funds: investors in non-reporting funds: exceptions to the charge to tax: registered pension schemes
  14. IFM13478Offshore Funds: investors in non-reporting funds: exceptions to the charge to tax: unlisted trading company exception