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Home / Simons-Taxes / Corporate tax / Part D7 Financial service sectors / Division D7.3 Companies with investment business, investment companies and investment trusts

Division D7.3 Companies with investment business, investment companies and investment trusts

Corporate tax

Division D7.3 Companies with investment business, investment companies and investment trusts

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D7.301 Definition of an investment company

D7.305 Management expenses鈥攐verview

D7.307 Allowable and unallowable management expenses

D7.309 Management expenses connected with employees

D7.310 Deductibility of management expenses鈥攄ecided cases

D7.311 Method of granting relief for management expenses

D7.312 Share loss relief for investment companies

D7.313 Claw back of relief for management expenses

D7.320 Restriction on carry forward of certain expenses and losses of investment businesses

D7.321 Significant increase in investment company capital

D7.322 Calculation of restriction of carry forward of management expenses

D7.323 Chargeable gains鈥攁sset transferred within a group

D7.324 Restriction of loan relationship debits and non-trading deficits

D7.330 What is an investment dealing company?

D7.331 Conversions of securities

D7.332 Definition of an investment trust

D7.333 Breach of investment trust conditions

D7.339 Income and distributions of investment trusts

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