Open-ended investment companies (OEICs)
Acquisition of another company's undertaking, disapplication
Amalgamation of authorised unit trust, exemption from charge
Associated company transfers, disapplication
Authorised investment funds
Bearer securities issued in foreign currency
Conversion of authorised unit trusts, exemption from charge
Corporation tax rate
Derivative contracts
Distributions
Dividend distributions
General provisions
Generally
Gifts to charities, deductions
Holdings treated as creditor relationship rights
Disregard of investments and liabilities where tax avoidance motive
Generally
Opening valuations
Individual pension accounts
Inheritance tax, excluded property
Interest distributions
Interest receivable
Interest-bearing investments
Investment trusts investing in
Loan relationships
Meaning
Monthly savings schemes
Overview
Place of supply of services
Property condition
Qualifying investments test
Generally
Hedging relationship
Meaning of qualifying investments
Power to change qualifying investments
Qualifying holdings
Regulations
Repurchase of shares by authorised corporate director
Stamp duty land tax
Taxable person
Umbrella schemes
Unit trust, transfers to
Waivers of distributions