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Now in its second 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 two-part format explains in clear detail the taxation of the different collective investment vehicles available and, in the second part, examines the taxation issues affecting investors in the schemes as well as considering the taxation of holders of life policies, pension fund investors, PEPs, ISAs and REITs.
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 editor has wide experience of this area, formerly as an external adviser and currently working in the industry. He has 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. Professional advisers who advise clients who may be fund operators, institutional investors or individual investors will find it essential reading in that it provides accessible coverage and indicates potential pitfalls for those who are not experts in this area.
The new edition incorporates all changes to collective investments arising out of the 2007 Finance Act affecting: REITs; offshore funds; pension funds and life assurance; ISAs and the proposed new legislation to facilitate the Islamic ‘sukuk’.
The title also deals with the changes proposed by the European Commission’s White Paper on Asset Management on amendments UCITS, as well as those changes anticipated in the 2008 Finance Bill.