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Tax Planning › Investment Management › United Kingdom

Hogan Lovells

UK carried interest regime: draft legislation confirms scope and conditions

Hogan Lovells on

On 21 July 2025, the UK Government published draft legislation for the new UK carried interest regime, which is expected to come into effect from 6 April 2026. As previously announced, the draft legislation provides for...more

Proskauer - Tax Talks

COVID-19: HMRC Announces its Approach to Company Residence

Proskauer - Tax Talks on

There has been considerable discussion about the effect that the travel restrictions resulting from the COVID-19 pandemic might have on the tax residence of companies, particularly where directors are stuck in a different...more

Akin Gump Strauss Hauer & Feld LLP

COVID-19 - Tax Considerations in Light of Travel Restrictions

Akin Gump Strauss Hauer & Feld LLP on

The ongoing COVID-19 health crisis has resulted in significant changes to working practices in the United Kingdom (U.K.) and elsewhere. With a number of territories moving into aggressive suppression phases to halt the...more

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