IFM04300 - AIFs: Property authorised investment funds (PAIFs): tax treatment of PAIFs and distributions

1. IFM04310

   General principles
2. IFM04320

   Calculation of the net income for the tax-exempt business
3. IFM04330

   Calculation of the net income for the residual business
4. IFM04340

   Charge to tax for distributions to holders of excessive rights
5. IFM04350

   Excess financing costs in a qualified investor scheme (QIS)
6. IFM04355

   Corporation tax charge where there are excess financing costs in a qualified investor scheme
7. IFM04360

   Cancellation of tax advantage
8. IFM04370

   Attribution of distributions
9. IFM04372

   Attribution of distributions - example 1
10. IFM04374

    Attribution of distributions - example 2
11. IFM04376

    Attribution of distributions - notes to examples
12. IFM04380

    Company tax return