Ian Zeider, Rob Smith and Cathryn Vanderspar (Travers Smith) consider the UK’s interpretation of special investment fund following enactment of the recent VAT finance order.
Erika Jupe (Osborne Clarke) considers where things stand following the patient capital review, and asks whether the government’s thinking for additional incentives are on the right track.
Ceinwen Rees and Richard Ward (Debevoise & Plimpton) explain how the UK’s anti-hybrid rules may apply to a complex international private equity fund.