CTM48850 – AIFs: Property authorised investment funds (Property AIFs): tax treatment of distributions in the hands of participants: contents

CTM48851Introduction
CTM48852Property income distributions - general principles
CTM48853Participants within the charge to corporation tax
CTM48854Participants within the charge to income tax – property income distributions
CTM48855Participants within the charge to income tax – PAIF distributions (interest)
CTM48856Participants within the charge to income tax – PAIF distributions (dividends)
CTM48857Participants within the charge to income tax – disposals
CTM48858Non-resident participants


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