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4 results on '"*TAXATION of mutual funds"'

1. Government makes progress with Reit proposals.

Author

Vanderspar, Cathryn

Subjects
REAL estate investment trusts, TAXATION, TAXATION of mutual funds
Abstract

Examines the discussion paper on real-estate investment trust (REIT) released by the government of Great Britain on March 2005. Commitment of the British government towards making REIT a tax-neutral property vehicle; Improvements in the proposals of the British Treasury regarding REIT; Technical concerns regarding REIT taxation; Opportunities revealed in the REIT discussion for industries.

Published
2005

2. Section 87 and ScheduLe 25: mutual assistance for recovery of taxes, etc.

Author

Lyons, Timothy

Subjects
TAXATION of mutual funds, COLLECTION laws, LEGAL claims, TAX laws
Abstract

The article discusses Section 87 and Schedule 25 of the Finance Act of 2011 (FA 2011) with emphasis on mutual assistance for tax recovery in Great Britain. Both the section and the schedule have provisions for mutual assistance for the recovery of claims in terms of duties, taxes, and other measures. They point out that the power of creating regulations on procedural or any other supplementary concerns to influence Mutual Assistance in the Recovery of Debt (MARD) will be used.

Published
2011

3. Pension funds challenge UK HMRC on investment services VAT.

Subjects
TAXATION of mutual funds, VALUE-added tax, TAX exemption, TAX refunds
Abstract

The article reports on the plan of the National Association of Pension Funds (NAPF) and Wheels Common Investment Fund to challenge Her Majesty's Revenue & Customs of Great Britain that investment trusts should be exempt from value-added tax (VAT) on investment management services. The two pension fund representatives are taking the action after the European Court of Justice decision in the J.P. Morgan Fleming Claverhouse case. The NAPF believes £300 million could come back to pension funds if it and Wheels win the case because of the House of Lords judgement in Fleming/Conde Nas allowed taxpayers to make claims for VAT refunds.

Published
2008

4. Brussels Wants U.K. In ITT Talks.

Author

Wilson, Stan

Subjects
TAXATION of investments, TAXATION of mutual funds
Abstract

The article reports that the European Council in Brussels, Belgium wants Great Britain, and the other 26 countries of the European Union (EU), to approve the suggested investment transaction tax (ITT). Reportedly, the ITT would boost the price of conducting business for mutual funds that complete transactions in Europe or through European companies. British Prime Minister David Cameron has reportedly implied his rejection of the tax at the December 9, 2011 EU summit.

Published
2011

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