News & Analysis as of

Venture Capital Capital Gains Tax

Katten Muchin Rosenman LLP

One Big Beautiful Bill Significantly Expands QSBS Benefits and Availability

On July 4, 2025, the One Big Beautiful Bill Act (the "OBBBA") was signed into law. The OBBBA made a number of significant changes to the Internal Revenue Code of 1986, as amended (the "Code"). We write to highlight a handful...more

Orrick, Herrington & Sutcliffe LLP

UK Founder Series: When EMI and CSOPs Don’t Fit: Unlocking the Power of Growth Shares and JSOPs

Orrick's Founder Series offers monthly top tips for UK startups on key considerations at each stage of their lifecycle, from incorporating a company through to possible exit strategies. The Series is written by members of our...more

Wilson Sonsini Goodrich & Rosati

Key UK Tax Implications of the Delaware Flip

U.S. venture capitalists investing at the early stages (Seed and Series A) in a UK (or other non-U.S.) company often require that the company “flips” its corporate structure and establishes a U.S. (most commonly Delaware)...more

DLA Piper

2025 Carried Interest Tax Reform and Impact on Sponsors and Investors

DLA Piper on

On February 6, 2025, President Donald Trump met with Republican lawmakers to discuss budget priorities, proposing to end carried interest. On the same day, Democrats introduced bills in both the House and the Senate that...more

DLA Piper

Withholding Requirements for Transfers of Venture Capital Fund Interests by Non-US Limited Partners

DLA Piper on

The secondary market for limited partner interests in venture capital funds has witnessed robust growth in recent years as an increasing number of existing venture fund investors seek an early exit from their positions for...more

K&L Gates LLP

Doing Business in Australia

K&L Gates LLP on

Australia welcomes new business and foreign investment by providing a strong economy, a stable political environment and a skilled and talented workforce. Our comprehensive guide to Doing Business in Australia has been...more

Proskauer Rose LLP

UK Tax Round Up - November 2023

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Welcome to November’s edition of the UK Tax Round Up. This month has seen the Chancellor’s Autumn Statement as well as an interesting confirmation from the Court of Appeal on the scope of “arrangements” for capital gains tax...more

Orrick, Herrington & Sutcliffe LLP

Founder Series: Top Tips to Follow to Incentivise Your Team

Orrick's Founder Series offers monthly top tips for UK startups on key considerations at each stage of their lifecycle, from incorporating a company through to possible exit strategies. The Series is written by members of our...more

Proskauer Rose LLP

UK Tax Round Up - January 2019

Proskauer Rose LLP on

UK Developments - Amendments to the Finance Bill – entrepreneurs' relief and intangibles - Three significant changes have been made to the Finance Bill published last October which will be included in the Finance Act...more

Katten Muchin Rosenman LLP

Potentially Helpful Changes to Entrepreneurs' Relief

The UK Government has recently proposed further changes to the Entrepreneurs' Relief rules which could make it easier to obtain Entrepreneurs' Relief in certain cases....more

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