Authorised investment funds

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VAT—what is a transfer of a business as a going concern?IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit...
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Produced in partnership with Cathya Djanogly 19th May
Practice notes
Share sale or asset sale—tax considerationsThe sale of a company's business can be structured as either:•a sale of assets owned by the company (an...
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19th May
Practice notes
How employment income is taxed—non-cash earnings or benefitsIn addition to cash earnings, such as wages or salaries, many reward packages include...
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19th May
Practice notes
What is an intangible fixed asset?Part 8 of the Corporation Tax Act 2009 (CTA 2009) is a specific corporation tax regime that applies exclusively to...
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Produced in partnership with Anne Fairpo of Temple Tax Chambers 19th May
Practice notes
UK Crown Dependency/Overseas Territory Agreements (CDOT)—FAQsWhat are the CDOT agreements?The UK entered into agreements with its three Crown...
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Produced in partnership with Ali Kazimi of Hansuke 19th May
Practice notes
VAT treatment of damages and compensation paymentsFORTHCOMING CHANGE: HMRC is in the process of revising Revenue and Customs Brief 12 (2020) on the...
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19th May
Practice notes
Key tax consequences of an insolvent liquidationThis Practice Note outlines:•the main corporation tax consequences when a UK incorporated company...
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Produced in partnership with Julia Fox of Deloitte LLP and Anthony Davis 19th May
Practice notes
Amortisation of intangible fixed assetsWhere a company acquires (or otherwise incurs capitalised expenditure upon) an intangible fixed asset that...
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Produced in partnership with Anne Fairpo of Temple Tax Chambers 19th May
Practice notes
EIS—deferred gain becomes chargeable to CGTCoronavirus (COVID-19): In response to the coronavirus (COVID-19) pandemic, the government introduced a...
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19th May
Practice notes
Property holding structures—SDLT and VAT treatment of a Jersey Property Unit Trust (JPUT)IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the...
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19th May
Practice notes
Property holding structures—direct tax treatment of a Jersey property unit trust (JPUT)STOP PRESS relating to property rich collective investment...
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19th May
Practice notes
Commercial service charges—VAT implicationsThis Practice Note is about the VAT treatment of non-residential service charges. General positionService...
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Produced in partnership with Martin Scammell 19th May
Practice notes
Offshore receipts in respect of intangible property (ORIP)Since 6 April 2019, a person that is neither UK tax resident nor resident in a full treaty...
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19th May
Practice notes
Tax considerations on a loan agreement—the tax gross up clauseIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit...
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Produced in partnership with Eloise Walker of Pinsent Masons 19th May
Practice notes
Section 198 and 199 elections on transactions involving real estateThis Practice Note describes the law and practice relating to elections under...
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Produced in partnership with Martin Wilson 19th May
Practice notes
Loan capital exemption from stamp dutyDebt which:•qualifies as loan capital (whether it is short or long-term debt), and•satisfies further conditions...
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19th May

Most recent Authorised investment funds content

Practice notes
Getting the Deal Through: Fund Management 2020Jurisdictions coveredThe following jurisdictions are covered in this report:Cayman Islands; France;...
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31st Jul
Practice notes
Taxation of authorised investment funds (AIFs)—what are they?An authorised investment fund (AIF) is a variety of collective investment scheme (CIS)....
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Produced in partnership with Camilla Spielman 31st Jul
Practice notes
PAIFs—taxation of the schemeThe tax regime for Property Authorised Investment Funds (PAIFs) is designed to create an open-ended collective investment...
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Produced in partnership with Martin Shah and Charles Goddard of Rosetta Tax 31st Jul
Practice notes
Taxation of authorised investment funds (AIFs)—the genuine diversity of ownership conditionThis Practice Note examines the genuine diversity of...
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Produced in partnership with Camilla Spielman 31st Jul
Practice notes
AIFs—tax elected fundsA tax elected fund (TEF) is an authorised investment fund (AIF) that meets certain conditions and whose application to be...
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Produced in partnership with Martin Shah 31st Jul
Practice notes
PAIFs—the conditionsThe regime for property authorised investment funds (PAIFS) applies to UK open-ended investment companies (OEICs) which, on...
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Produced in partnership with Martin Shah and Charles Goddard of Rosetta Tax 31st Jul
Practice notes
Taxation of authorised investment funds (AIFs)—taxation of the fundThis Practice Note looks at the rules that apply to the taxation of authorised...
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Produced in partnership with Camilla Spielman 31st Jul
Practice notes
Property authorised investment funds (PAIFs)—summaryThe regime for property authorised investment funds (PAIFs) was introduced in 2008.It created a...
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Produced in partnership with Martin Shah and Charles Goddard of Rosetta Tax 31st Jul
Practice notes
PAIFs—breach of the conditions and exitIn order for a Property Authorised Investment Fund (PAIF)to operate within the PAIF regime without incurring...
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Produced in partnership with Martin Shah and Charles Goddard of Rosetta Tax 31st Jul
Practice notes
Taxation of authorised investment funds (AIFs)—taxation of individual investorsThis Practice Note examines the taxation of investors in open-ended...
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Produced in partnership with Camilla Spielman 31st Jul
Practice notes
PAIFs—compliance and vouchersAs well as ensuring they continue to meet the conditions for the tax regime under which they operate, Property Authorised...
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Produced in partnership with Martin Shah and Charles Goddard of Rosetta Tax 31st Jul
Practice notes
Taxation of authorised investment funds (AIFs)—taxation of corporate investorsThis Practice Note examines the taxation of investors in open-ended...
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Produced in partnership with Camilla Spielman 30th Jul
Practice notes
PAIFs—taxation of the participantsThe intention of the tax regime for property authorised investment funds (PAIFs) is to tax investors in a similar...
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Produced in partnership with Martin Shah and Charles Goddard of Rosetta Tax 30th Jul

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