B5.726 Constant NAV Funds

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Commentary

Business tax

An offshore fund may be treated as a 'constant NAV fund' if the net asset value of the fund, as expressed in the currency in

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D6.503 International movement of capital—reportable transactions and events

E5.406A Employees of European Union institutions—tax exemptions

I4.265 Lifetime transfers reported late

I7.323 APR and successions

I3.367 Fall in value relief—changes in interests in land

C2.501A Compensation and capital gains tax—overview

A1.543 Welsh GAAR

E8.271 Liability for Class 1A contributions

I5.251 Absolute entitlement by the life tenant

E4.1318 Special mixed fund rules

B8.210 Restrictions on sideways loss relief

D3.410 Benefits provided by close companies to participators

D1.404B Large company definition for R&D tax relief

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

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

I11.215 IHT accounts—excepted settlements

B3.306 Meaning of plant and machinery

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

B2.472 Tax and tax-related expenditure

D6.233 Rights issue—sale of rights nil paid

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B5.726 Constant NAV funds

Business tax

D6.503 International movement of capital—reportable transactions and events

E5.406A Employees of European Union institutions—tax exemptions

I4.265 Lifetime transfers reported late

I7.323 APR and successions

I3.367 Fall in value relief—changes in interests in land

C2.501A Compensation and capital gains tax—overview

A1.543 Welsh GAAR

E8.271 Liability for Class 1A contributions

I5.251 Absolute entitlement by the life tenant

E4.1318 Special mixed fund rules

B8.210 Restrictions on sideways loss relief

D3.410 Benefits provided by close companies to participators

D1.404B Large company definition for R&D tax relief

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

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

I11.215 IHT accounts—excepted settlements

B3.306 Meaning of plant and machinery

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

B2.472 Tax and tax-related expenditure

D6.233 Rights issue—sale of rights nil paid

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B5.726 Constant NAV funds

Business tax

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