Tolley's Taxation of Collective Investment 3rd ed

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.