After numerous UK tax changes affecting asset managers over the past few years – not least the wholesale re-vamping of the tax treatment of carried interest and other fund participations for investment fund managers – the UK...more
3/15/2017
/ Carried Interest ,
Corporate Taxes ,
Domicile ,
Double Taxation ,
HMRC ,
Investment Funds ,
Investment Management ,
Limited Liability Partnerships ,
National Insurance Contributions ,
Partnerships ,
Passporting ,
Self-Employment Tax ,
Tax Reform ,
Tax Treaty ,
UK ,
Withholding Tax
Many people will be familiar with the information gathering and reporting requirements the OECD’s Common Reporting Standard (“CRS”) places on financial institutions. The first exchanges of information between tax authorities...more
9/29/2016
/ Beneficial Owner ,
Capital Gains ,
Common Reporting Standard (CRS) ,
Financial Institutions ,
HMRC ,
Income Taxes ,
Inheritance Tax ,
OECD ,
Tax Evasion ,
Tax Penalties ,
UK
The UK’s 2016 budget was announced on Wednesday 16 March 2016. Although we are waiting for detailed legislation for most of the tax-related announcements, below is a brief summary of some tax points which have caught our...more