On 20th May, HMRC published a consultation document which proposes major changes to the taxation of partnerships in the UK. The consultation is particularly relevant to investment management LLPs – and especially to those...more
- Corporate Taxes Income Taxes Investment Management LLPs Partnerships
Following the execution of an inter-governmental agreement (or “IGA”) with the United States in September 2012 and a consultation exercise which closed in late 2012, HM Revenue & Customs (“HMRC”) recently published draft...more
- EU FATCA HMRC Intergovernmental Agreements Investment Funds Investment Management IRS Partnerships
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