Authorised investment funds
Accounting practice
Accumulation unit, meaning
Amalgamations and conversions
Authorised unit trusts
Meaning
Rate of corporation tax
Treated as UK resident company
Umbrella schemes
Unit holder, meaning
Capital gains
Clearance procedures
Consequential amendments and modifications of enactments
Court common investment funds
Court investment funds
Deduction of tax from interest distributions
Derivative contracts
Exclusion of capital profits, gains or losses
Generally
Generally accepted accounting practice
Distributions
Allocation of income
De minimus amounts
Distribution accounts
Dividend distributions
Dividends
Excluded funds
General insurance business, foreign tax
Information to be provided
Interest
Interest distributions
Meaning
Non-discrimination in different classes of shares
Recipients, treatment of
Diversely owned funds
Carbon emission trading products
Collective investment schemes
Contracts for differences
Financial traders, treatment of shares and units
Futures
Generally
Investment transaction, meaning
Investment transactions, meaning
Loan relationships
Loan relationships or related transactions
Options
Relevant contract, meaning
Relevant contracts, meaning
Units in collective investment scheme
Generally
Genuine diversity of ownership
Genuine diversity of ownership condition
Group relief
Index tracking funds
Interests in offshore non-reporting funds
Legal owner, meaning
Limited investment powers, stamp duty reserve tax
Loan relationships
Deficits
Exclusion of capital profits, gains or losses
Generally
Generally accepted accounting practice
Interest distributions
Losses on disposal of assets to connected manager
Manager, meaning
Manufactured dividends
Meaning
Non-reporting offshore funds, funds investing in
Chargeable gains, deduction of income gains in computing
Disposal of units in
Entry into regime
Exceptions from charge to tax
Generally
Income gains
Investment condition
Leaving the regime
Participants, tax treatment
Tax treatment
Non-reporting offshore funds, interests in
Non-reporting offshore funds, investing in
Capital gains, interaction
Charge to tax on income gains
Entry into the regime
Generally
Interests in non-reporting funds
Leaving the regime
Participants, taxation treatment
Non-residents, annual payments to
Open-ended investment companies
Amalgamation of authorised unit trust with/conversion to
Generally
Meaning
Ownership of shares of different denominations
Rate of corporation tax
Umbrella companies
Overview
Participants
Corporation tax charge
Deduction of tax from interest distributions
Excluded funds
Income tax charge
Meaning
Non-residents, annual payments to
Reputable intermediary condition
Residence condition
Property
Disposal of shares
Distributions
Entry into the regime
Fund ceasing to be
Generally
Leaving the regime
Net income, taxation within fund
Participants, tax rules
Property or property-related assets
Compliance
Conditions of membership
Distributions
Generally
Leaving the regime
Participants, treatment of
Tax treatment
Qualified investor schemes
Authorisation pre-1 January 2009
Generally
Meaning
Participants chargeable to corporation tax
Qualifying investments tests
Residence
Scheme property, meaning
Statutory principles
Tax elected funds
Application process
Breaches of the rules
Compliance
Conditions to be met
Distributions
Dividend income
Entry into membership
Entry into the regime
Generally
HMRC's information powers
Leaving the regime
Loan creditor condition
Mergers
Other income
Participants, treatment of
Participators, tax treatment
Property business income
Property condition
Property investment income
Scheme documentation condition
Tax treatment
Tax treatment of fund
Tax treatment of participator
Termination notice, receipt of
Umbrella companies and schemes
Unit trust schemes
Amalgamation with/conversion to open-ended investment company
Exclusion
Generally
Meaning
