Subjects:

Looseleaf Works

Contents:

2008: 2 Releases per year, charged on release

Origin and development of the unit trust scheme.

Distinctions between unit trust schemes and other entities.

Statutory regulation of the unit trust industry.

Operation of unit trust schemes.

Conduct of business.

Stock exchange requirements for admission of units to the official list.

Taxation of authorised unit trust schemes and holders.

Taxation of unauthorised schemes resident in the UK.

Taxation of other UK schemes.

Taxation of UK residents investing in foreign unit trust schemes.

Amalgamation of unit trust schemes.

Unitisation.

Value added tax.

Inheritance tax.

Stamp duty and stamp duty reserve tax.

This is the definitive guide to the law and practice relating to both unit trusts and open ended investment schemes. Nothing is overlooked in the work's exhaustive coverage of the rules and regulations governing the operation and management of unit trusts and OEICs.

The coverage offered by the work:

• Sets out and describes the rules and regulations concerning the operation and management of unit trusts and OEICs
• Explains the positions of trustees, managers and unitholders
• Deals with such key areas as advertising, valuation and pricing, investment powers, accountability, remuneration and conduct of business
• Covers the taxation of unit trusts, open ended investment schemes and investors
• Reproduces relevant legislation, delegated legislation and SIB rules
• Thoroughly examines the impact of the Financial Services and Markets Bill and its subordinate legislation.

  Recent Subscription Releases:

  Release	Date	Part Price
  Release 34	April 14, 2008	£195.00
  Release 33	December 31, 2007	£195.00
  Release 32	March 30, 2007	£180.00

  Please contact Steven Ross or Matthew Regnard if any further information is required.