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HMRC internal manual

Company Taxation Manual

From:
HM Revenue & Customs
Published:
Updated:
, see all updates

  1. Contents
  2. CTM01000
  3. CTM08000
  4. CTM08100

Corporation Tax: management expenses: company status - investment funds

These can be either authorised unit trusts or open-ended investment companies. Both are liable to Corporation Tax and are treated as companies with investment business.  There is further guidance on authorised investment funds at CTM48100 onwards.

 

 

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