Summary
Guidance on the tax rules affecting investment funds and fund managers.
Contents
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IFM01000Introduction to Investment Funds Manual
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IFM02000Taxation of authorised investment funds
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IFM03000Investors in authorised investment funds (AIFs): contents
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IFM04000Property authorised investment funds (PAIFs)
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IFM05000Investors in property authorised investment funds (PAIFs)
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IFM06000Tax elected funds (TEFs)
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IFM07000Investors in tax elected funds (TEFs): tax treatment of distributions
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IFM08000Authorised Contractual Schemes: Contents
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IFM10000Taxation of unauthorised unit trusts (UUTs): contents
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IFM11000Investors in unauthorised unit trusts (UUTs): Contents
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IFM12000Offshore funds: introduction and contents
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IFM13000Offshore Funds: Participants in offshore funds
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IFM14000Taxation of investment trusts
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IFM15000Investors in investment trusts
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IFM16000Exchanges, Mergers, Schemes of Reconstruction
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IFM17000Genuine Diversity of Ownership (GDO)
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IFM18000Investment transactions – the ‘investment transactions list’
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IFM21000Real Estate Investment Trust : Background: Contents
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IFM22000Real Estate Investment Trust : Conditions and Test : Contents
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IFM23000Real Estate Investment Trust : Entry to the regime: contents
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IFM24000Real Estate Investment Trust : Property Rental Income : Contents
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IFM24500Real Estate Investment Trust : Residual Income : Contents
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IFM25000Real Estate Investment Trust : Capital Gains: Contents
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IFM26000Real Estate Investment Trust : Leaving the regime: contents
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IFM27000Real Estate Investment Trust : Breaches of conditions: contents
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IFM28000Real Estate Investment Trust : Distributions: Contents
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IFM29000Real Estate Investment Trust : Miscellaneous: contents
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IFM30000Real Estate Investment Trust : Joint Ventures : Contents
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IFM36000Disguised investment management fees: Contents
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IFM37000Carried interest: Contents
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IFM40000Qualifying Asset Holding Companies: Contents