投資信託への課税 Taxation of Investment Trusts

Akin, Barrie/ Sayers, Ian

Butterworths Tolley Ltd.（2003/09発売）

• 製本 Paperback:紙装版/ペーパーバック版
• 商品コード 9780406958099
• DDC分類 343.4105246

基本説明

Endorsed by the Association of Investment Trust Companies.

Full Description

"This new title is an indispensable guide for all investment trust companies and people who work with them. Written by two of the most influential figures in the field, the book is a practical and self-contained guide to an area worthy of its own dedicated title.Endorsed by the Association of Investment Trust Companies, the title combines practical advice on procedure and company acceptance as well as featuring detailed debate on points and issues faced by companies who must deal with the Inland Revenue. Also includes best practice suggestions."

Contents

"Part oneScheme of Taxation. The Exemption from Tax on Chargeable Gains. Section 842 ICTA 1988. The Seven Tests. The Close Company Test. The UK Residence Test. The Income Test. The Investment Test. The Share Capital Test. The Distribution of Surpluses Test. The Retention Test. Foreign Income Dividends. Management Expenses. Warrants. Acquisitions, Mergers and Reconstructions. Liquidation. Part three: Shareholders. Introduction. Warrants. Annuity Income Shares. Investment Trust Saving Schemes. 'C' Shares. Zero Coupon Preference Shares."