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List of Generally Accepted Accounting Practices that HMRC will accept for Reporting Fund status.
Tax avoidance schemes that HM Revenue and Customs believe to be live and widely available, to help those using them to avoid tax.
Tell HMRC when the Reserved Investor Fund (RIF) exits the regime, changes its structure or changes how it meets the qualifying conditions.
A list of offshore funds that have applied for and been approved as distributing funds.
This technical document is designed to help HMRC customers understand and apply legislation relating to the Reserved Investor Fund (RIF).
List of foreign structures that are considered by HM Revenue and Customs to be equivalents to UK-REITs.
Use this service to send accounting period information to HMRC if you are an agent or organisation.
The effect of receiving income from land and buildings on an Authorised Investment Fund which otherwise qualifies to make an Interest Distribution.
Changes to Unauthorised Unit Trusts for tax year 2014 to 2015.
This document gives guidance on the disguised investment management fees legislation, introduced by Finance Bill 2015.
Use this service to send accounting period information for a CoACS to HMRC if you are an agent or organisation.
An overview of announcements made by HM Revenue and Customs (HMRC) for Budget 2014.
Changes to unauthorised unit trusts for tax year 2013 to 2014.
Clarification on late applications for distributing fund status under Schedule 27 ICTA 1988.
Find out about the amendment to the requirements for an Enterprise Investment Scheme (EIS) approved fund set to change on 6 April 2020.
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