Latest Publications

Share:

Draft Finance Bill 2015: Key Implications for U.K.-Based Alternative Asset Managers and Their Funds

Following not quite so hotly on the heels of the Autumn Statement as some would like, the U.K. government has now published draft legislation for inclusion in next year’s Finance Bill. ...more

12/12/2014 - Alternative Investment Funds Asset Management Derivatives Fees UK

Autumn Statement 2014: Key Implications for U.K.-Based Alternative Asset Managers and Their Funds

Shortly after 12.30 p.m. today, the U.K. Chancellor of the Exchequer, George Osborne, delivered the last Autumn Statement before next year’s general election....more

12/4/2014 - Corporate Taxes Tax Reform UK

Finance Bill 2014 Published

The U.K. government has today published the final text of the 2014 Finance Bill. As discussed in our previous Alert, issued on March 19, the Finance Bill includes...more

3/28/2014 - AIFM AIFMD HMRC Income Taxes Stamp Taxes Tax Reform UK

2014 U.K. Budget: Impact on Alternative Asset Managers

Chancellor George Osborne delivered his fifth coalition Budget today. In a wide-ranging statement, there are a significant number of tax-focused proposals that will make changes across the U.K. tax system. Some of these...more

3/20/2014 - AIFM AIFMD Business Taxes Corporate Taxes HMRC Stamp Duty Land Tax UCITS UK

Salaried Members Legislation & Alternative Investment Fund Manager (AIFM) Deferral Mechanism

Draft Salaried Member Legislation - Following the publication of further guidance on February 21, 2014, Her Majesty’s Revenue & Customs (HMRC) in the U.K. has today issued revised “salaried member” legislation in...more

3/12/2014 - AIFM HMRC Income Taxes Tax Deferral

U.K. Partnership Tax Changes

Slightly later than first advertised, Her Majesty’s Revenue & Customs (HMRC) has now issued further guidance regarding the employment status of members of U.K. limited liability partnerships (LLPs)....more

2/25/2014 - Business Taxes Partnerships UK

Real Estate Capital Gains Tax for Non-U.K. Residents

From April 2015, nonresidents will have to pay capital gains tax (CGT) on gains made from residential property sales in the United Kingdom, George Osborne announced today....more

12/9/2013 - Capital Gains Property Owners Property Tax UK

U.K. Autumn Statement 2013

The Chancellor of the Exchequer today delivered a 130-page Autumn Statement that contained a number of surprises, as well as expected updates on areas such as partnership taxation....more

12/6/2013 - Business Taxes Corporate Taxes Limited Partnerships Loans Partnerships Self-Employment Tax UK

Capital Gains Tax on U.K. Property for Non-Residents

According to various reports, the Chancellor of the Exchequer is considering announcing in his Autumn Statement in December that capital gains tax (“CGT”) will be imposed on non-U.K. resident property sellers for the first...more

11/22/2013 - Capital Gains EU Non-Resident Aliens Property Tax UK

U.K.-Cayman IGA Signed

The United Kingdom (U.K.) has published an agreed intergovernmental agreement (IGA) with the Cayman Islands. The IGA was signed on 5th November and is intended to improve international tax compliance by providing for domestic...more

11/7/2013 - Compliance IGAs International Tax Issues Tax Treaty UL

Fund Board Meetings in the United Kingdom

The Background - As part of the Budget 2013, U.K. Treasury announced the U.K.’s investment management strategy. The strategy is aimed at enhancing the U.K.’s position as a global leader in the investment management...more

8/29/2013 - Board of Directors Fund Managers UK

11 Results
|
View per page
Page: of 1