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Contents

Official guidance
Investment Funds Manual

IFM36000 · Disguised investment management fees

  • IFM36100 · Overview
  • IFM36200 · Deemed trade
  • IFM36300 · Disguised fees
  • IFM36400 · Co-investment
  • IFM36500 · Carried interest and profit related returns
  • IFM36600 · Anti-avoidance clause: Anti-avoidance
  • IFM36700 · Avoidance of double taxation
  • IFM36800 · Returning sums chargeable under the disguised investment management fees (DIMF) rules:
  • IFM36900 · Glossary of terms: Glossary of terms
  1. Investment Funds Manual
  2. Disguised investment management fees: Contents

IFM36000 | Disguised investment management fees: Contents

From HM Revenue & Customs · Investment Funds Manual

Contents9 entries

  1. IFM36100Overview: Contents
  2. IFM36200Deemed trade: Contents
  3. IFM36300Disguised fees: Contents
  4. IFM36400Co-investment: Contents
  5. IFM36500Carried interest and profit related returns: Contents
  6. IFM36600Anti-avoidance clause: Anti-avoidance
  7. IFM36700Avoidance of double taxation: Contents
  8. IFM36800Returning sums chargeable under the disguised investment management fees (DIMF) rules:
  9. IFM36900Glossary of terms: Glossary of terms
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