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Tolley’s Taxation of Collective Investment 3rd edition explores the taxation of the different collective investment vehicles available and examines the taxation issues affecting investors in the schemes as well as considering the taxation of holders of life policies, pension fund investors, ISAs and PAIFs.
The book also looks at the different investment possibilities available from collective investment and the tax implications for the investor, thereby assisting in structuring such investment in the most tax–efficient manner. This title gives you practical guidance on a complex area enabling users to choose the most tax efficient means of structuring collective investment vehicles.