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Home / Simons-Taxes /Corporate tax /Part D8 Investment schemes /Division D8.1 Collective investment schemes /Qualified investor schemes / D8.126 Tax implications

D8.126 Tax implications

Corporate tax

Qualified investor schemes (QIS) authorised by the Financial Conduct Authority (formerly the Financial Services Authority¹) must meet the genuine diversity of ownership condition (D8.111) to qualify for authorised investment fund tax treatment². From this date a QIS that meets this condition

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I7.323 APR and successions

I3.367 Fall in value relief—changes in interests in land

A4.214 Claims following further assessments—income tax and capital gains tax

E8.810 Application for a National Insurance number

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

B5.812A Particular charitable bodies

I5.226 Disposals of QIIPs for consideration

E8.271 Liability for Class 1A contributions

I5.251 Absolute entitlement by the life tenant

C2.201 Allowable expenditure for capital gains—overview

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

C2.902 Wasting assets—wasting of allowable expenditure

I7.120A BPR and excepted assets

D1.404B Large company definition for R&D tax relief

E4.115 Employment income—place of performance of duties

E4.1167 Payments made after leaving and after issue of form P45

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

I11.215 IHT accounts—excepted settlements

E7.234 Other types of lifetime benefit lump sum

B2.472 Tax and tax-related expenditure

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