Chapter 5E Disguised investment management feesF1

United Kingdom

1. 809EZADisguised investment management fees: charge to income tax
2. 809EZBMeaning of “management fee” in section 809EZA
3. 809EZCMeaning of “carried interest” in section 809EZB
4. 809EZDSums treated as “carried interest” for purposes of section 809EZB
5. 809EZDASums arising to connected persons other than companies
6. 809EZDBSums arising to connected company or unconnected person
7. 809EZEInterpretation of Chapter
8. 809EZFDisguised investment management fees: anti-avoidance
9. 809EZGDisguised investment management fees: avoidance of double taxation
10. 809EZHPowers to amend Chapter