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Corporate Taxes Special Purpose Vehicles

BCLP

VAT recovery for GPs VAT grouped with Managers in onshore investment fund structures

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In the recent case of Melford Capital General Partner Ltd v HMRC, the FTT concluded that a UK GP was entitled to full recovery of input VAT incurred on the establishment and operational costs of a UK LP Fund of which it was...more

BCLP

Registration Requirements - UK Real Estate/Non-UK Investors

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Yesterday, the UK tax authorities published a note finally clarifying the registration requirements imposed on such investors. In summary: A non-UK resident corporate investor making a direct or indirect sale of UK...more

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