IFM14200 - Taxation of investment trusts: contents

1. IFM14210

   Introduction
2. IFM14220

   Income
3. IFM14230

   Loan relationships and derivative contracts
4. IFM14240

   Management expenses and credits to capital
5. IFM14250

   Capital gains realised by investment trusts
6. IFM14260

   Interests in offshore non-reporting funds: Income gains realised by investment trusts
7. IFM14264

   Interests in offshore non-reporting funds treated as investments in reporting funds
8. IFM14266

   Interests in offshore non-reporting funds: index tracking funds
9. IFM14268

   Investment transactions of investment trusts
10. IFM14270

    Transfer of assets - anti avoidance
11. IFM14280

    Interest distributions: Contents