IFM02000 - Taxation of authorised investment funds

  1. IFM02100
    Taxation of authorised investment funds: introduction
  2. IFM02200
    Authorised investment funds (AIFs): structure, arrangement and tax status of funds: umbrella funds or companies
  3. IFM02300
    Taxation of authorised investment funds (AIFs): qualified investor schemes (QISs) and long-term asset funds (LTAFs)
  4. IFM02400
    Taxation of funds investing in non-reporting offshore funds (FINROF)
  5. IFM02500
    Authorised investment funds (AIFs): Stamp duty and Stamp duty reserve tax (SDRT)
  6. IFM02600
    Authorised investment funds (AIFs): VAT
  7. IFM02700
    Authorised investment funds (AIFs): Double taxation treaties