Authorised investment funds

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Practice notes
Unilateral relief, like double tax relief, aims to relieve double taxation. Subject to certain conditions being satisfied and specific limits,...
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9th Nov
Practice notes
Plant and machinery allowances are the most widely used form of capital allowance. Plant and machinery is often (wrongly) interpreted as if the terms...
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Produced in partnership with Martin Wilson 12th Jan
Practice notes
It is market practice for a tax covenant, also known as a tax deed, to form part of the transaction documents in respect of a sale of all the shares...
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9th Nov
Practice notes
The reasons why a company might carry out a demerger, and the different ways in which a demerger may be structured, are described in Practice Notes:...
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Produced in partnership with Zoe Feller of Bird & Bird 12th Jan
Practice notes
This Practice Note describes the law and practice relating to elections under section 198 or 199 of the Capital Allowances Act 2001 (CAA 2001), which...
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Produced in partnership with Martin Wilson 12th Jan
Practice notes
It is standard market practice for loan agreements (also known as facility agreements), whether bilateral or syndicated, to:•prohibit a borrower from...
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Produced in partnership with Eloise Walker of Pinsent Masons 12th Jan
Practice notes
This Practice Note is about the meaning of a scheme of reconstruction for tax purposes.Tax neutrality is maintained where a company (company A) enters...
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9th Nov
Practice notes
This Practice Note explains:•what a determination in respect of direct tax (ie a direct tax determination) is•when HMRC might issue a direct tax...
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Produced in partnership with Philip Rutherford 12th Jan
Practice notes
Where a dispute is brought to an end by a payment of damages or compensation, whether under a court order or an out-of-court settlement agreement:•the...
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9th Nov
Practice notes
A damages or compensation payment may attract VAT. This depends on exactly what the payment is for. If it is purely compensatory, it will be outside...
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9th Nov
Practice notes
Overdrafts, term loans and revolving credit facilitiesThree common types of loan facility are:•overdrafts•term loans, and•revolving credit facilities...
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9th Nov
Practice notes
The Enterprise Investment Scheme (EIS) is designed to encourage investment in smaller, higher-risk trading companies by offering a range of tax...
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9th Nov
Practice notes
The value shifting rules are anti-avoidance provisions. They are similar to the rules applying to depreciatory transactions in that they target the...
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9th Nov
Precedents
1 Withholding and grossing up 1.1 All sums payable under this [Agreement] by or on behalf of any party (for the...
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9th Nov
Practice notes
A management buyout, or MBO, involves the acquisition of a business by its existing management team usually with the help of private equity financing....
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9th Nov
Practice notes
This Practice Note:•explains:◦the purpose of the tax indemnity clause that is normally found in a loan agreement, and◦that the standard drafting of...
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9th Nov

Most recent Authorised investment funds content

Practice notes
The tax regime for Property Authorised Investment Funds (PAIFs) is designed to create an open-ended collective investment vehicle for property which...
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Produced in partnership with Martin Shah of Simmons & Simmons LLP based on material originally written by Charles Goddard of Rosetta Tax LLP 14th Apr
Practice notes
The regime for property authorised investment funds (PAIFs) was introduced in 2008.It created a tax beneficial regime for open-ended authorised...
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Produced in partnership with Martin Shah of Simmons & Simmons LLP based on material originally written by Charles Goddard of Rosetta Tax LLP 14th Apr
Practice notes
As well as ensuring they continue to meet the conditions for the tax regime under which they operate, Property Authorised Investment Funds (PAIFs)...
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Produced in partnership with Martin Shah of Simmons & Simmons LLP based on material originally written by Charles Goddard of Rosetta Tax LLP 14th Apr
Practice notes
The intention of the tax regime for property authorised investment funds (PAIFs) is to tax investors in a similar way to those that invest directly in...
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Produced in partnership with Martin Shah of Simmons & Simmons LLP based on material originally written by Charles Goddard of Rosetta Tax LLP 13th Apr
Practice notes
In order for a Property Authorised Investment Fund (PAIF)to operate within the PAIF regime without incurring additional tax charges or other...
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Produced in partnership with Martin Shah of Simmons & Simmons LLP based on material originally written by Charles Goddard of Rosetta Tax LLP 13th Apr
Practice notes
This Practice Note looks at the rules that apply to the taxation of authorised investment funds (AIFs), which is the collective term used for certain...
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Produced in partnership with Camilla Spielman 9th Apr
Practice notes
A tax elected fund (TEF) is an authorised investment fund (AIF) that meets certain conditions and whose application to be treated as a TEF is accepted...
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Produced in partnership with Martin Shah 9th Apr
Practice notes
An authorised investment fund (AIF) is a variety of collective investment scheme (CIS). It is important to understand what a CIS is before considering...
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Produced in partnership with Camilla Spielman 9th Apr
Practice notes
This Practice Note examines the taxation of investors in open-ended investment companies (OEICs) and authorised unit trusts (AUTs) that are within the...
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Produced in partnership with Camilla Spielman 9th Apr
Practice notes
This Practice Note examines the taxation of investors in open-ended investment companies (OEICs) and authorised unit trusts (AUTs) that are within the...
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Produced in partnership with Camilla Spielman 9th Apr
Practice notes
Jurisdictions coveredThe following jurisdictions are covered in this report:Cayman Islands; France; Germany; Greece; Hong Kong; Ireland; Japan;...
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9th Apr
Practice notes
The regime for property authorised investment funds (PAIFS) applies to UK open-ended investment companies (OEICs) which, on entry:•satisfy a number of...
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Produced in partnership with Martin Shah of Simmons & Simmons LLP based on material originally written by Charles Goddard of Rosetta Tax LLP 23rd Mar
Practice notes
This Practice Note examines the genuine diversity of ownership (GDO) condition which certain authorised investment funds (AIFs) must satisfy in order...
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Produced in partnership with Camilla Spielman 25th Feb

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