Welcome to the June edition of our UK Tax Round Up, which discusses HMRC’s response to its consultation on the new UK carried interest regime to be introduced next year and interesting cases on the main purpose test in the...more
On 6 July 2018 the UK Finance Bill 2019 was published by the UK Government. The draft Finance Bill contains the details of the new regime on taxation of non-UK resident investors in UK real estate that had been proposed in a...more
On 8th July 2015, the UK Government announced several changes to UK tax legislation that will affect those holding carried interest in fund structures which utilise at least one partnership (including a limited partnership),...more
7/19/2015
/ Capital Gains ,
Carried Interest ,
Cost-Shifting ,
Foreign Investment ,
HMRC ,
Investment Management ,
Pay-for-Performance ,
Resident Non-Domiciled (RND) ,
Tax Deductions ,
Tax Reform ,
UK
Delaware LLC held to be UK tax transparent -
The UK Supreme Court has handed down its judgment on the final appeal in the Anson case, in which it treated a taxpayer's interest in a Delaware LLC as transparent for UK tax...more