Tolley's Taxation of Collective Investment Second edition

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Taxation (General)
Tolley's Taxation of Collective Investment Second edition

Tolley's Taxation of Collective Investment Second edition

Availability:: Available
Product Id:: ukprod9781405734172TCI2
Product Code:: TCI2
ISBN/ISSN:: 9781405734172
Publication Date:: 18/09/2008
Format:: Print
Price:: �137.76

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, 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.

The new edition incorporates all changes to collective investments arising out of the 2008 Finance Act affecting all onshore and offshore funds.

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 Act.

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1. Authorised Investment Funds by Ami Wood and Eliza Dungworth, Deloitte;
2. Unauthorised Unit Trusts by Roger Leslie, Ernst and Young;
3. Stamp Duty and Stamp Duty Reserve Tax by Camilla Spielman, Eversheds;
4. Offshore Funds by Martin Smith and Elizabeth Stone, PricewaterhouseCoopers LLP;
5. Hedge Funds by Rob Mellor, PricewaterhouseCoopers LLP;
6. Private Equity and Infrastructure Investment Funds by Paul McCartney and Sara Clark, KPMG;
7. Investment Trust Companies by Ian Sayers, AIC;
8. UK Real Estate Investment Trusts - Taxation of the Vehicle by Cathryn Vanderspar, Berwin Leighton Paisner;
9. Property Authorised Investment Funds (PAIFS) Tax Issues by Hazell Hallam, Deloitte;
10. Venture Capital Trusts by Dana Ward and Patricia Campion, Grant Thornton UK LLP;
11. Merger and reconstruction of funds by Camilla Spielman, Eversheds;
12. Tax Transparent Funds and Investment Pooling by Lynne Ed and Ali Kazimi, Ernst and Young;
13. Foreign Taxes by Brian Flint and Elaine McCracken, Deloitte;
14. Authorised Units Trusts by Eliza Dungworth and Ami Wood, Deloitte;
15. Offshore Funds by Martin Smith and Elizabeth Stone, PricewaterhouseCoopers LLP;
16. Real Estate Investment Trusts - Tax Treatment of Investors by Cathryn Vanderspar, Berwin Leighton Paisner;
17. Property Authorised Investment Funds (PAIFs) Investor Tax Issues by Hazell Hallam, Deloitte;
18. Investment Trust Shareholders by Ian Sayers (AIC);
19. Venture Capital Trusts by Dana Ward and Ali Ling Young, Grant Thornton UK LLP;
20. Taxation of Holders of Life Policies by Elizabeth Punchard, Deloitte;
21. Pensions - Investing for Retirement by Dana Ward and Chris Faulkner, Grant Thornton UK LLP;
22. Individual Savings Accounts by Peter Shipp, The Tax Director (Saving Schemes), The Tax Incentivised Savings Association (TISA);
23. European Saving Directive by Peter Shipp, The Tax Director (Saving Schemes), The Tax Incentivised Savings Association (TISA)