IFM03300 - Tax treatment of investors in authorised investment funds (AIFs)

1. IFM03310

   Tax treatment of investors in authorised investment funds (AIFs): introduction
2. IFM03320

   Authorised investment funds (AIFs): taxation of investors within the charge to CT: dividend distributions
3. IFM03322

   Authorised investment funds (AIFs): taxation of investors within the charge to CT: interest distributions
4. IFM03324

   Authorised investment funds (AIFs): taxation of investors within the charge to CT: loan relationships
5. IFM03326

   Authorised investment funds (AIFs): taxation of investors within the charge to CT: qualifying investments test
6. IFM03330

   Authorised investment funds: taxation of investors within the charge to CT: financial traders and diversely owned AIFs: special rules
7. IFM03335

   Authorised investment funds (AIFs): taxation of investors within the charge to CT: financial traders and diversely owned AIFs: meaning of "financial trader"
8. IFM03340

   Authorised investment funds (AIFs): taxation of investors within the charge to CT: disposals of units
9. IFM03350

   Authorised investment funds (AIFs): taxation of investors within the charge to IT: distributions
10. IFM03360

    Authorised investment funds (AIFs): taxation of investors within the charge to IT: financial traders and diversely owned AIFs: special rules
11. IFM03365

    Authorised investment funds (AIFs): taxation of investors within the charge to IT: financial traders and diversely owned AIFs: meaning of "financial trader"
12. IFM03370

    Authorised investment funds (AIFs): taxation of investors within the charge to IT: disposals