Giles Bavister

K&L Gates LLP

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Europe: Fundamental Reform of UK Taxation of Carried Interest

From 6 April 2026, carry will be redefined and taxed in the United Kingdom as deemed UK trade or business income where investment management services (as redefined) are performed in the UK. The relevant draft legislation was...more

8/11/2025 / Carried Interest Tax Rates , HM Treasury , HMRC , International Tax Issues , Investment Management , New Legislation , Private Equity , Tax Reform , Taxation , UK

Prepared for the Border Adjustment Tax? A U.S. and Global Perspective

K&L Gates' Global Tax Group has been monitoring the potential impact of the Border Adjustment Tax (BAT) across a number of jurisdictions. In our 14 February 2017 update, we commented that issues regarding the legality of...more

4/10/2017 / Border Adjustment Taxes , Border Tax , Corporate Taxes , Double Taxation , GATT , Imports , Value-Added Tax (VAT) , WTO

"Brexit Bites": Tax Implications for the United Kingdom

This is the twelfth in our series of "Brexit Bites" which focuses on Tax. National Tax Competence Regained? Taxation is largely a Member State competence under current EU law. However, there are a number of significant...more

6/20/2016 / Customs , EU , European Economic Area (EEA) , Holding Companies , Member State , UK , UK Brexit , Value-Added Tax (VAT)

OECD/G20 Base Erosion and Profit Shifting Project — Final Reports Released

On October 5, 2015, the Organisation for Economic Co-operation and Development (“OECD”) published final reports outlining the “actions” to be undertaken by OECD members as part of the base erosion and profit shifting (“BEPS”)...more

11/11/2015 / BEPS , G20 , International Tax Issues , OECD , Tax Rates

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