CTM48830 - AIFs: Property authorised investment funds (Property AIFs): tax treatment of Property AIFs and distributions: contents

Page archived. Guidance now in the Investment Funds Manual.

  1. CTM48831
    General principles
  2. CTM48832
    Calculation of the net income for the tax exempt business
  3. CTM48833
    Calculation of the net income for the residual business
  4. CTM48834
    Charge to tax for distributions to holders of excessive rights
  5. CTM48835
    Excess financing costs in a qualified investor scheme (QIS)
  6. CTM48836
    Tax charge where there are excess financing costs in a qualified investor scheme
  7. CTM48837
    Example of Tax charge where there are excess financing costs in a qualified investor scheme
  8. CTM48838
    Cancellation of tax advantage
  9. CTM48839
    Attribution of distributions
  10. CTM48840
    Attribution of distributions- example 1
  11. CTM48841
    Attribution of distributions- example 2
  12. CTM48842
    Attribution of distributions- notes to examples
  13. CTM48843
    Company tax return