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
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