IFM02200 - Authorised investment funds (AIFs): structure, arrangement and tax status of funds: umbrella funds or companies

1. IFM02210

   Authorised investment funds (AIFs): taxation of funds: taxation of funds: introduction
2. IFM02220

   Authorised investment funds (AIFs): distributions and unit classes
3. IFM02222

   Authorised investment funds (AIFs): taxation of funds: interest distributions
4. IFM02224

   Authorised investment funds (AIFs): taxation of funds: interest distributions - qualifying investments test
5. IFM02230

   Equalisation
6. IFM02235

   Authorised investment funds (AIFs): structure, arrangement and tax status of funds: manager's “box”
7. IFM02240

   Authorised investment funds (AIFs): taxation of funds: interest paid, loan relationships and derivative contracts
8. IFM02250

   Authorised investment funds (AIFs): Interests in non-reporting offshore funds
9. IFM02260

   Authorised investment funds (AIFs): taxation of funds: investment transactions
10. IFM02265

    Investment transactions - anti-avoidance
11. IFM02270

    Authorised investment funds (AIFs): taxation of funds: management expenses
12. IFM02280

    Authorised investment funds (AIFs): taxation of funds: capital allowances
13. IFM02290

    Authorised investment funds (AIFs): taxation of funds: groups and group relief claims