Table of Contents

1 Authorised investment funds
2 Unauthorised unit trusts
3 Stamp Taxes
4 Offshore funds
5 Hedge funds
6 Private equity and infrastructure funds
7 Investment trust companies
8 UK Real Estate Investment Trusts
9 Property authorised investment funds
10 Venture Capital Trusts
11 Mergers and reconstructions of funds
12 Tax transparent funds
13 Pensions and Life Policies – Investing for Retirement
14 Automatic Exchange of Information (AEOI) regimes including Foreign Account Tax Compliance Act (FATCA) and Common Reporting Standard
15 Foreign taxes and treaty access