CTM48940 - Tax elected funds (TEFs): tax treatment of distributions in the hands of participants: contents

Page archived.聽聽 Guidance now in the Investment Funds Manual.

  1. CTM48941
    Tax elected funds (TEFs): tax treatment of distributions in the hands of participants: introduction
  2. CTM48942
    Tax elected funds (TEFs): tax treatment of distributions in the hands of participants: accumulation units
  3. CTM48943
    Tax elected funds (TEFs): tax treatment of distributions in the hands of participants: TEF distributions (dividends) - general treatment and taxation of investors within the charge to income tax
  4. CTM48944
    Tax elected funds (TEFs): tax treatment of distributions in the hands of participants: TEF distributions (dividends) - specific treatment for investors within the charge to corporation tax
  5. CTM48945
    Tax elected funds (TEFs): tax treatment of distributions in the hands of participants: TEF distributions (non-dividend) - general treatment and taxation of investors within the charge to income tax
  6. CTM48946
    Tax elected funds (TEFs): tax treatment of distributions in the hands of participants: TEF distributions (non-dividend) - specific treatment for investors within the charge to corporation tax distributions