DISGUISED-FEE-INCOME

Ceinwen Rees and George Apps (Macfarlanes) compare the UK’s carried interest regime to European models.

Leonard Ng Chris Brause Will Smith Stuart Pibworth

Will Smith, Leonard Ng, Chris Brause and Stuart Pibworth (Sidley Austin) review recent developments within the investment funds industry which faces numerous challenges in the form of UK and international tax initiatives, as well as ongoing regulatory change.

Damien Crossley

Damien Crossley (Macfarlanes) reviews the changes to the taxation of carried interest.

Laura Charkin

Stephen Pevsner

Stephen Pevsner and Laura Charkin (King & Wood Mallesons) consider the new rules for fund managers

Laura Charkin

Stephen Pevsner

Laura Charkin and Stephen Pevsner (King & Wood Mallesons) review the rules in the draft Finance Bill 2015

Commentary prepared by the Tolley tax team on the draft Finance Bill 2015 rules on:

special purpose share schemes, with comment from Ashley Greenbank (Macfarlanes);
diverted profits tax, with comment from Sandy Bhogal (Mayer Brown);
investment managers and disguised fee income, with comment from Ben Eaton (Goodwin Procter);
bank loss relief, with comment from Anna Anthony (EY).