D8.130 Property Authorised Investment Funds—Overview

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Commentary

Corporate tax

D8.130 Property authorised investment funds—overview

The regime for property authorised investment funds (which applies from 6 April 2008)¹ resembles that

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D6.503 International movement of capital—reportable transactions and events

B6.749 ATED—property developers

D1.8101 Groups of companies

C2.1020 Employment-related securities options and capital gains

I9.325 Foreign pensions free from IHT

E6.303A Domicile of origin

I3.750 POAT—introduction to existing arrangements

B5.123 BPS—negligible value claims

I5.226 Disposals of QIIPs for consideration

E4.1318 Special mixed fund rules

I8.335 Valuation on death of partner in service

E1.1435 Appealing transactions in securities counteraction notices

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

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

E4.115 Employment income—place of performance of duties

B5.846 Charities and close companies

I5.1122 More than one settlor (income tax and CGT)

C2.106 Deferred and contingent consideration on disposals

B2.472 Tax and tax-related expenditure

E1.416 Dividends from non-UK resident companies—general

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D8.130 Property authorised investment funds—overview

Corporate tax

D8.130 Property authorised investment funds—overview

D6.503 International movement of capital—reportable transactions and events

B6.749 ATED—property developers

D1.8101 Groups of companies

C2.1020 Employment-related securities options and capital gains

I9.325 Foreign pensions free from IHT

E6.303A Domicile of origin

I3.750 POAT—introduction to existing arrangements

B5.123 BPS—negligible value claims

I5.226 Disposals of QIIPs for consideration

E4.1318 Special mixed fund rules

I8.335 Valuation on death of partner in service

E1.1435 Appealing transactions in securities counteraction notices

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

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

E4.115 Employment income—place of performance of duties

B5.846 Charities and close companies

I5.1122 More than one settlor (income tax and CGT)

C2.106 Deferred and contingent consideration on disposals

B2.472 Tax and tax-related expenditure

E1.416 Dividends from non-UK resident companies—general

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D8.130 Property authorised investment funds—overview

Corporate tax

D8.130 Property authorised investment funds—overview

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