Authorised investment funds

Authorised investment funds guidance:

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 by HMRC. For more...

Practice Note

This Practice Note covers a type of UK authorised investment fund called authorised contractual schemes (ACSs). It provides a description of the two different legal forms...

Practice Note

This Practice Note examines the taxation of investors in open-ended investment companies (OEICs) and authorised unit trusts (AUTs) that are within the charge to UK...

Practice Note

This Practice Note examines the taxation of investors in open-ended investment companies (OEICs) and authorised unit trusts (AUTs) that are within the charge to UK income...

Practice Note

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 authorised and...

Practice Note

This Practice Note examines the genuine diversity of ownership (GDO) condition which certain authorised investment funds (AIFs) must satisfy in order to access beneficial...

Practice Note

An authorised investment fund (AIF) is a variety of collective investment scheme (CIS). It is important to understand what a CIS is before considering authorised...

Practice Note

Click here to download the latest Fund Management 2020 report, published by Getting the Deal Through. Jurisdictions covered The following jurisdictions are covered in...

Practice Note

In order for a Property Authorised Investment Fund (PAIF, or, as HMRC refers to them in regulations and its published guidance, Property AIF) to operate within the PAIF...

Practice Note

As well as ensuring they continue to meet the conditions for the tax regime under which they operate, Property Authorised Investment Funds (PAIFs, or, as HMRC refers to...

Practice Note

The intention of the tax regime for property authorised investment funds (PAIFs, or, as HMRC refers to them in regulations and its published guidance, Property AIFs) is...

Practice Note

The tax regime for Property Authorised Investment Funds (PAIFs, or, as HMRC refers to them in regulations and its published guidance, Property AIFs) is designed to create...

Practice Note

The regime for property authorised investment funds (PAIFS, or as HMRC refers to them in regulations and its published guidance, Property AIFs) applies to UK open-ended...

Practice Note

The regime for property authorised investment funds (PAIFs, or as HMRC use in regulations and their published guidance, Property AIFs)) was introduced in 2008. It created...

Practice Note
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