Tolley’s Taxation of Collective Investment Second Edition

Now in itsits 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 (1) the taxation of the different collective investment vehicles available and (2) 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.

Why the second edition of Tolley’s Taxation of Collective Investment is essential:

Tolley’s Taxation of Collective Investment 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.

Key benefits of Tolley’s Taxation of Collective Investment:

• 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
• Tolley’s Taxation of Collective Investment Second Edition 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