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Dividends and other company distributions: UK Real Estate Investment Trusts: tax returns

This page of the Savings and Investment Manual explains the taxation of amounts received from real estate investment trusts (page 5 of 5).

Remittance Basis: Amounts Remitted: Mixed Funds: Example 4 - remittances before 6 April ...

RDRM35320 - Remittance Basis: Amounts Remitted: Mixed Funds: Example 4 - remittances before 6 April 2008 Martyn’s British Virgin Island Account The ‘mixed fund’ rules in s809Q do not apply to amounts that are in an …

Technical Pages: Taxation: Scheme investments: Exemption from capital gains tax

RPSM04103020 - Technical Pages: Taxation: Scheme investments: Exemption from capital gains tax Exemption from capital gains tax - normal rule [s187(4)][s271(1A) TCGA 1992] A gain arising from the disposal of …

Particular topics: companies in partnership: investment partnerships

The business of an investment partnership is the making and managing of investments. Although they are partnerships and you must apply the taxation rules on that basis, the limited partners regard the scheme as a form …

Technical Pages: Investments: Overview: Residential property

Residential property, pension, scheme, investment

Dividends and other company distributions: UK Real Estate Investment Trusts: property ...

This page of the Savings and Investment Manual explains the taxation of amounts received from real estate investment trusts (page 2 of 5).

Technical pages: Investments: Taxable property: Meaning of taxable property: Overview

RPSM07109020 - Technical pages: Investments: Taxable property: Meaning of taxable property: Overview Overview Sections 174A, 185A to 185I, 273ZA and Schedule 29A Finance Act 2004 make provision for tax charges where…

Remittance Basis: Identifying Remittances: Specific Topics: Settlements - Chapter 5 Part 5 ...

RDRM33595 - Remittance Basis: Identifying Remittances: Specific Topics: Settlements - Chapter 5 Part 5 ITTOIA 2005 - settlement for minor child Where the settlor does not retain an interest in property in a …

Technical pages: Investments: Taxable property: Transitional protection: Loss of protection

RPSM07109720 - Technical pages: Investments: Taxable property: Transitional protection: Loss of protection Loss of protection Certain ownership of residential property was allowed pre 6 April 2006 if the property

Technical pages: Investments: Taxable property: Direct holding of taxable property: Amounts ...

RPSM07109310 – Technical pages: Investments: Taxable property: Direct holding of taxable property: Amounts chargeable on gains from direct holdings Amounts chargeable on gains from direct holdings In addition to the…

AIFs: Property authorised investment funds (Property AIFs): tax treatment of distributions ...

CTM48857 – AIFs: Property authorised investment funds (Property AIFs): tax treatment of distributions in the hands of participants: participants within the charge to income tax –disposals Disposals of shares in a …

Records: set up taxpayer record: when to set up a trust SA record

This subject explains when to set up an SA trust record.

Property authorised investment funds (Property AIFs): process and effects of entry into the ...

CTM48826 - Property authorised investment funds (Property AIFs): process and effects of entry into the Property AIF regime: effects of entry into the Property AIF regime Cessation of the pre-Property AIF property

Collective investment schemes: unauthorised unit trusts: enterprise zone schemes: taxation ...

This page of the Savings and Investment Manual explains the taxation of enterprise zone schemes that are unauthorised unit trusts (page 4 of 4).

Derivative contracts: underlying subject matter: income streams

CFM50570 - Derivative contracts: underlying subject matter: income streams Rent or dividends as an underlying subject matter Someone who invests in shares will benefit both from any growth in the capital value of …

Private Finance Initiative (PFI): contribution of land: chargeable gains consequences

For CG purposes the base cost of a PFI property is reduced by the value of land contributed towards capital construction costs

Group REITs: non-resident group members: tax-exempt business

GREIT11110 - Group REITs: non-resident group members: tax-exempt business Where the UK property rental business of a non-resident subsidiary of Group REIT is not excluded from the definition of tax-exempt business by…

Collective investment schemes: unauthorised unit trusts: pension funds pooling schemes: tax ...

This page of the Savings and Investment Manual explains the taxation of pension fund pooling schemes that are unauthorised unit trusts (page 2 of 4).

AIFs: Property authorised investment funds (Property AIFs): tax treatment of Property AIFs ...

CTM48835 – AIFs: Property authorised investment funds (Property AIFs): tax treatment of Property AIFs and distributions: excess financing costs in a qualified investor scheme (QIS) The need for special rules for …

UK/Canada Double Taxation Convention

UK/Canada Double Taxation Convention Signed 08 September 1977