CTM48850 - AIFs: Property authorised investment funds (Property AIFs): tax treatment of distributions in the hands of participants: contents

Page archived. Guidance now in the Investment Funds Manual.

1. CTM48851

   Introduction
2. CTM48852

   Property income distributions - general principles
3. CTM48853

   Participants within the charge to corporation tax
4. CTM48854

   Participants within the charge to income tax – property income distributions
5. CTM48855

   Participants within the charge to income tax – PAIF distributions (interest)
6. CTM48856

   Participants within the charge to income tax – PAIF distributions (dividends)
7. CTM48857

   Participants within the charge to income tax – disposals
8. CTM48858

   Non-resident participants