Death, Taxes and Politics: The Future of Tax Policy Ahead of the 2024 Election
Introduction - After a long gestation, the much heralded new UK fund structure, the Reserved Investor Fund (“RIF”) is finally expected to be available from 19 March 2025....more
On 10 February 2022, the UK government published its response to the input received from various stakeholders into the UK funds regime review. The response document summarises the responses received and, in acknowledging that...more
On 10 February 2022 HM Treasury published a response document (Response) to its January 2021 ‘call for input’ on a review of the UK funds regime. The review was necessarily wide-ranging, covering direct and indirect tax,...more
This briefing summarises the key announcements in the Spring Budget from a funds perspective: including the UK funds review, the SDLT surcharge for corporate and individual non-resident purchasers of UK residential property...more