This year’s Autumn Statement delivered by the Chancellor of the Exchequer in Parliament on 5 December 2013, and the subsequent draft Finance Bill and H.M. Revenue & Customs (HMRC) and H.M. Treasury press releases of 10...more
12/27/2013
/ Alternative Investment Fund Managers Directive (AIFMD) ,
Alternative Investment Funds ,
Deferred Compensation ,
Hedge Funds ,
International Finance ,
Investment Funds ,
Offshore Funds ,
Partnerships ,
Payment-In-Kind ,
Private Equity Funds ,
UK
Background -
HMRC published a consultation document on 20 May 2013 which proposed major changes to the taxation of partnerships. This was of particular relevance to investment management LLPs – and especially to those...more
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
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