Sheep, Goats and Taxes
- Changes to PEPs. Greene, Chris; Maddalena, Christina // Accountancy;Feb1993, Vol. 111 Issue 1194, p98
Reports on regulations governing the definition of a 'non-qualifying' unit or investment trust for tax purposes in Great Britain.
- Investment trusts. Greene, Chris; Maddalena, Christina // Accountancy;Oct91, Vol. 108 Issue 1178, p48
Discusses the content of a Statement of Practice about the tax treatment of investment trusts investing in authorized unit trusts in Great Britain. Approval from Inland Revenue; Requirements for companies with investment in authorized unit trust; Provisions of the Statement of Practice.
- REGULATED INVESTMENT COMPANIES. Hervey, Richard Matthew; Stockman III, William; Hook, John C. // Tax Lawyer;Summer90, Vol. 43 Issue 4, p1391
Examines the legislative changes for the taxation of regulate investment companies (RIC) in the United States. Implementation of permanent exempt shareholder expenses for publicly offered RIC; Definition of phantom income tax; Reduction of applicable load charge due to reinvestment rights.
- MUTUAL FUNDS, FAIRNESS, AND THE INCOME GAP. Brunson, Samuel D. // Alabama Law Review;2013, Vol. 65 Issue 1, p139
The rich, it turns out, are different from the rest of us. The wealthy, for example, can assemble a diversified portfolio of securities or can invest through hedge and private equity funds. When the rest of us invest, we do so largely through mutual funds. Nearly half of American households own...
- Personal equity plans relaxation. Greene, Chris; Maddalena, Christina // Accountancy;Feb1982, Vol. 109 Issue 1182, p54
This article discusses the revised personal equity plan (PEP) regulations released in Great Britain. With effect from January 1, 1992, amendments have been made to the PEP regulations to reflect the new measures announced in the 1991 budget. It will now be possible to invest up to Â£3,000 a...
- Business Development Companies: A Public Form of Private Equity. KRUS, CYNTHIA M.; MORGAN, LISA A.; RAVANGARD, DARIUS I. // Journal of Taxation & Regulation of Financial Institutions;Nov/Dec2013, Vol. 27 Issue 2, p45
Over the past decade, business development companies (BDCs) have become an increasingly popular investment vehicle because of several structural advantages over private equity funds. Of course, there are still securities and tax law rules that BDCs must follow. The authors outline what BDCs are...
- House Passes RIC Modernization Act of 2010. // Venulex Legal Summaries;2009 Q4, Special section p1
The article reports on the passage of the Regulated Investment Company (RIC) Modernization Act of 2010 by the U.S. House of Representatives on September 28, 2010. The Act will update and streamline several mutual fund tax rules. The article points out that the lack of companion bill pending in...
- France. Goldsworth, John // Accountancy;Oct89, Vol. 104 Issue 1154, p58
Presents news briefs related to taxation in France, as of October 1989. Changes in the value-added tax system under proposed tax reform measures; Legislation to introduce European economic interest groupings; Taxation of unit trusts.
- REGULATED INVESTMENT COMPANIES. Cohn, Ronald S.; Press, Theodore L. // Tax Lawyer;Jun2002, Vol. 55 Issue 4, p1261
Looks at developments on the taxation of regulated investment companies in the U.S. Regulation issued concerning corporate reorganizations; Methods of accounting provided by the Internal Revenue Service for commissions paid for incurred by a mutual fund distributor; Scope of a Service ruling on...