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The Capital Revenue Debate and the Managed Funds Review
Published on 01 Apr 09 by "THE TAX SPECIALIST" JOURNAL ARTICLE
This article is a reproduction of a paper delivered at the Taxation Institute 2009 Financial Services Conference. The paper has a particular focus on the capital-income debate surrounding Managed Investment Trusts. It concludes that trusts should be considered differently to investment companies. The paper also summarises some of the submissions to the Board of Taxation’s Managed Investment Trust Review. Finally, the paper looks at some aspects of the interplay between that Review and the new TOFA regime.
Author profile
Andrew Mills CTA-Life
