• Methods of taxation applicable to FLPs

    Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    You must work out FIF income for an interest in an FLP using either:

    • the deemed rate of return method, or
    • the cash surrender value method.
    Last modified: 27 May 2005QC 17512