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Contents

Official guidance

Investment Funds Manual

IFM40600 · Other tax issues

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IFM40610 · Introduction
IFM40620 · Close companies
IFM40630 · Exchange gains
IFM40640 · Amortised cost basis of accounting
IFM40650 · Transfer pricing: introduction and legislative changes
IFM40660 · Transfer pricing: accurate delineation
IFM40670 · Transfer pricing: pricing
IFM40680 · Corporate interest restriction: non-consolidation of certain subsidiaries
IFM40690 · Corporation interest restriction: consolidation of QAHC stacks
IFM40695 · Whether investments are non-commercial securities

Qualifying Asset Holding Companies: contents
Other tax issues: contents

IFM40600 | Other tax issues: contents

From HM Revenue & Customs · Investment Funds Manual

Contents10 entries

IFM40610Other tax issues: introduction
IFM40620Other tax issues: close companies
IFM40630Other tax issues: exchange gains
IFM40640Other tax issues: amortised cost basis of accounting
IFM40650Other tax issues: transfer pricing: introduction and legislative changes
IFM40660Other tax issues: transfer pricing: accurate delineation
IFM40670Other tax issues: transfer pricing: pricing
IFM40680Other tax issues: corporate interest restriction: non-consolidation of certain subsidiaries
IFM40690Other tax issues: corporation interest restriction: consolidation of QAHC stacks
IFM40695Other tax issues: whether investments are non-commercial securities