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Vol 21 No 11 Nov/Dec 2016

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This book is now Out of Print.
A new edition has been published, the details can be seen here:
Tolley's Taxation of Collective Investment 4th ed isbn 9780754554080

Tolley's Taxation of Collective Investment 3rd ed

Edited by: Stephen Newcombe

ISBN13: 9780754547761
New Edition ISBN: 9780754554080
Previous Edition ISBN: 9781405734172
Published: December 2012
Publisher: LexisNexis Butterworths
Country of Publication: UK
Format: Paperback
Price: Out of print



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.

  • Expert authors from top accountancy firms; City law firms; investment management industry bodies, and the financial services industry – led by Consultant Editor, Stephen Newcombe, Head of Tax, HSBC.
  • Structured, integrated approach to content, setting the various collective investment vehicles on offer and the taxation implications for investors in each. Specific sections and detailed coverage on taxation of life policy holders, pension fund investors, PEPs, ISAs and REITs.
  • The New edition contains up–to–date new information on PAIFs; REITs; Offshore Funds; TEFs; Transparent Funds and Private Equity.

Subjects:
Taxation