Guidance

Technical note: co-ownership authorised contractual schemes

This guidance explains recent tax changes which apply to investors in co-ownership authorised contractual schemes and operators of those schemes.

From:
HM Revenue & Customs
Published
21 December 2017

This publication was withdrawn on

This temporary guidance has been withdrawn and replaced with the Investment Funds Manual.

Documents

Technical note: co-ownership authorised contractual schemes

PDF, 429 KB, 9 pages

Details

The guidance explains changes, following consultation, relating to:

  • capital allowances
  • information requirements
  • investments in offshore funds
  • chargeable gains

Updates to this page

Published 21 December 2017

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