Now in its 43rd edition, this long established, practical and user-friendly guide explains in simple terms how the UK tax system works and how best to minimise tax liabilitiesThe requirements of such a vehicle will differ according to whether investment is into Real Estate Investment Trusts or the vehicle is a general investment vehicle or a trading vehicle. The general requirement is that investment must not be for personal use, but there are other rules depending on the type of vehicle. ... These include a restriction to 50 per cent of the net value of assets, a commercial rate of interest (1 per cent over an average bank rate), a first charge on company assets toanbsp;...
Title | : | St. James's Place Tax Guide 2014-2015 |
Author | : | Walter Sinclair, E. Barry Lipkin |
Publisher | : | Palgrave Macmillan - 2014-07-29 |
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