IFM13450 - Offshore Funds: investors in non-reporting funds: exceptions to the charge to tax: contents

  1. IFM13452
    General
  2. IFM13454
    Interests treated as loan relationships
  3. IFM13456
    Interests treated as derivative contracts
  4. IFM13458
    Intangible fixed assets
  5. IFM13460
    Excluded indexed securities
  6. IFM13462
    Rights arising under a policy of insurance
  7. IFM13464
    Trading stock
  8. IFM13466
    Long-term insurance funds
  9. IFM13468
    Non-participating loans
  10. IFM13470
    Interests in certain transparent funds
  11. IFM13472
    Rights in certain existing holdings
  12. IFM13474
    Charitable companies & charitable trusts
  13. IFM13476
    Registered pension schemes
  14. IFM13478
    Unlisted trading company exception