The new UK fund vehicle Reserved Investor Fund (RIF) is available beginning today, 19 March 2025.
The RIF is available for all investment strategies, but what might make it an appealing option, particularly certain tax...more
Welcome to the second edition of our Horizon Scan for 2024: key recent and expected funds, regulatory, and tax developments to look out for. As before, we focus on the most important developments and changes that we expect to...more
5/24/2024
/ Climate Change ,
Cross-Border ,
Disclosure Requirements ,
EU ,
False Claims Act (FCA) ,
Fund Managers ,
Investment Funds ,
Private Funds ,
Private Investment Funds ,
Regulatory Standards ,
Reporting Requirements ,
SFDR ,
Sustainability ,
Sustainable Business Practices ,
Sustainable Finance ,
Transitional Arrangements ,
UK
Amongst the usual round of rate changes and technical measures (including replacement of the capital allowances “super-deduction” regime with full expensing for companies incurring expenditure on plant and machinery over the...more
As more real estate funds look to reorganise UK assets into REIT holding structures, we share our experience on what makes a smooth transition. The UK real estate investment trust (REIT) is experiencing a revival.
Recent...more
HM Treasury and HM Revenue and Customs (HMRC) are consulting on proposed changes to the U.K.’s existing approach to sovereign immunity from U.K. direct taxation. The proposed changes would be a major step change in the...more
9/26/2022
/ HM Treasury ,
HMRC ,
Institutional Investors ,
Investment ,
Investors ,
Property Tax ,
Real Estate Investments ,
REIT ,
Sovereign Immunity ,
Tax Liability ,
UK