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Official guidance
Investment Funds Manual

IFM23000 · Real Estate Investment Trust : Entry to the regime

  • IFM23005 · Overview
  • IFM23010 · Notice to join: CTA2010/S523 and S524
  • IFM23015 · Effects of entry: cessation of business and accounting period: CTA2010/S536
  • IFM23020 · Effects of entry: deemed sale and reacquisition of assets: CTA2010/S536
  • IFM23025 · Entry charge prior to 17th July 2012: outline
  • IFM23100 · Effects of entry: capital losses from pre-entry periods: CTA2010/S541
  • IFM23105 · Effects of entry: trading and other losses from pre-entry periods: CTA2010/S541
  • IFM23110 · Effects of entry: other expenses etc pre-entry periods: CTA2010/S541
  1. Investment Funds Manual
  2. Real Estate Investment Trust : Entry to the regime: contents

IFM23000 | Real Estate Investment Trust : Entry to the regime: contents

From HM Revenue & Customs · Investment Funds Manual

Contents8 entries

  1. IFM23005Real Estate Investment Trust : Entry to the regime: overview
  2. IFM23010Real Estate Investment Trust : Entry to the regime: notice to join: CTA2010/S523 and S524
  3. IFM23015Real Estate Investment Trust : Entry to the regime: effects of entry: cessation of business and accounting period: CTA2010/S536
  4. IFM23020Real Estate Investment Trust : Entry to the regime: effects of entry: deemed sale and reacquisition of assets: CTA2010/S536
  5. IFM23025Real Estate Investment Trust : Entry to the regime: entry charge prior to 17th July 2012: outline
  6. IFM23100Real Estate Investment Trust : Entry to the regime: effects of entry: capital losses from pre-entry periods: CTA2010/S541
  7. IFM23105Real Estate Investment Trust : Entry to the regime: effects of entry: trading and other losses from pre-entry periods: CTA2010/S541
  8. IFM23110Real Estate Investment Trust : Entry to the regime: effects of entry: other expenses etc pre-entry periods: CTA2010/S541
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