Daniel Hawthorne

Daniel Hawthorne

Dechert LLP

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Latest Posts › Capital Gains

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Using corporate structures to own UK residential property – a dead end?

Historically, UK resident non-domiciled individuals have been able to achieve certain tax advantages through holding interests in UK residential property through offshore companies. In recent years, the UK government has...more

10/24/2016 - Capital Gains Corporate Taxes Foreign Corporations Inheritance Tax Non-Domiciled Investors Real Estate Investments Stamp Duty Land Tax UK

Financial Services Quarterly Report - Fourth Quarter 2015: Further Change to the UK Taxation of Carried Interest

The UK Government, as anticipated, issued draft legislation on 9 December designed to establish clear rules as to when carried interest can qualify for favourable capital gains tax treatment. The draft legislation follows a...more

12/30/2015 - Capital Gains Carried Interest Carried Interest Tax Rates Financial Services Industry HMRC Investment Funds UK

Further Change to the UK Taxation of Carried Interest

The UK Government, as anticipated, issued draft legislation on 9 December designed to establish clear rules as to when carried interest can qualify for favourable capital gains tax treatment. The draft legislation follows a...more

12/11/2015 - Capital Gains Carried Interest Carried Interest Tax Rates HMRC Non-Domiciled Investors UK

Financial Services Tax – UK Update from Dechert’s Tax Group: Rule Changes Yield Mixed Blessings for UK Investors in Offshore Funds

UK investors in closely held offshore funds can be directly liable for tax if the fund makes a gain on an underlying asset even if the gain is reinvested by the fund and not distributed to the investor. There is also the...more

2/11/2013 - Capital Gains Double Taxation Investors Liquidation Offshore Funds Privately Held Corporations

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