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Now in its fourth edition, Tolley's Taxation of Collective Investment has been fully updated to provide useful advice and wide-ranging coverage on the taxation of collective investment vehicles and investors in those vehicles.
The user-friendly, practical title explains in clear detail 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 explains 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.
The authors, who are all experts in their respective fields, are drawn from leading accountancy firms, City law firms, investment management industry trade bodies and the financial services industry itself. The consultant editor, Stephen Newcombe, has wide experience of this area, formerly as an external adviser and currently working in the industry. Stephen also contributed to the tax work of several industry bodies including chairing the AUTIF and IMA tax committees.
This is an invaluable handbook for those who work in the area of investment management, both within the industry and outside of it, including tax accountants and solicitors.