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