Investment Education PLC
http://www.investmenteducation.net/course.php?courseId=tb3coixc1ha8x2e32q4x

Unit Trust & Investment Management Taxation
Last Updated - 26 September 2008
Todays Date -
Return to CoursePrint course
Duration 1 day
Available as an in-house course

Objectives


To provide a complete review of the basics and operations of Investment Management Taxation and the whole of Authorised Unit Trust Taxation. This course does not cover advanced or specialist areas: the Advanced Investment Management Taxation course caters to this.


Delegates


UT & Life Fund Managers and Administrators involved with UT Taxation or aspects thereof. Accountants new to UT Taxation. Trustees, Fund Managers, Internal Auditors and Compliance Executives involved with UT Tax. No prior knowledge of tax in the subject areas is assumed.


Content

Introduction to UK Corporation Tax

-The schedular system

-Double taxation relief

-Corporation Tax Compliance

Taxation of Authorised Unit Trusts

-The rationale behind authorised unit trust taxation

-Dividend distribution and shadow.  ACT regime.

-Foreign Income Dividends

-Avoir fiscale

-Interest distributions

-Anti-avoidance provisions

-Equalisation