Investment Funds Manual

IFM09300 - Taxation of investors in RIFs: contents

1. IFM09305

   Taxation of investors: Introduction
2. IFM09310

   Taxation of investors: Income
3. IFM09320

   Taxation of investors: Chargeable Gains: introduction
4. IFM09325

   Taxation of investors: Chargeable Gains: calculation
5. IFM09330

   Taxation of investors: Chargeable gains: Umbrella scheme
6. IFM09335

   Taxation of investors: Chargeable gains: Co-ownership schemes that are neither a RIF or CoACS
7. IFM09340

   Taxation of investors: Chargeable gains: Deemed Disposals: events causing a deemed disposal
8. IFM09345

   Taxation of investors: Chargeable gains: Deemed disposal: calculation of the gain on a deemed disposal and reacquisition of units at market value
9. IFM09350

   Taxation of investors: Chargeable gains: Deemed disposal: time at which gains accrue
10. IFM09355

    Taxation of investors: Chargeable gains: Deemed Disposal: notification requirement
11. IFM09360

    Taxation of investors: Capital Allowances