��Ƶ

Home / Simons-Taxes /Business tax /Part B5 Specific trades and activities /Division B5.7 Offshore funds /Reporting funds / B5.725 Leaving the reporting fund regime

B5.725 Leaving the reporting fund regime

Business tax

If a reporting fund no longer wishes to be a reporting fund it may give written notice to HMRC that it is leaving the reporting fund regime from the end of

View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

TAKE A FREE TRIAL

E4.507S Operation of the charge on securities with artificially enhanced market value

B5.301 Intellectual property—overview

I9.421 Situs of simple contract debts for IHT

A1.543 Welsh GAAR

E8.811 National Insurance number—refusal of application

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

C2.108 Contingent liabilities

E4.1318 Special mixed fund rules

I7.120A BPR and excepted assets

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

E6.324H Nominated income and gains and the ordering rules

E4.1167 Payments made after leaving and after issue of form P45

B5.846 Charities and close companies

I5.1122 More than one settlor (income tax and CGT)

I5.1212 Protector of a foreign trust

B3.306 Meaning of plant and machinery

D6.711 Liquidation—capital gains implications

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

B2.202 Capital receipts

C3.1706 PPR relief where there is job-related accommodation