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Pensions & investments
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Pensions & investments
PENSIONS INVESTMENTS
What should be done about carried interest?
Heather Self
Most would probably agree that the current rate of tax on carried interest is too low. But whatever solution is adopted, a balance needs to be struck between complexity and ‘fairness’, writes Heather Self (Blick Rothenberg).
PE funds and master holding companies: traps for the unwary
James Shorland
James Shorland (Alvarez and Marsal) explores some of the unintended UK tax consequences of master holdco structures on portfolio companies of private equity funds.
Incentivising fund managers: carried interest v growth shares
Kitty Swanson
Kirsten Hunt
Kitty Swanson and Kirsten Hunt (Mayer Brown) consider some key issues regarding incentivising fund managers in the context of the ongoing debate surrounding carried interest.
The reserved investor fund regime: restricted or unrestricted, that is the question
Martin Shah
Martin Shah (Simmons
& Simmons) reviews the proposed reserved investor fund regime, while
Melville Rodrigues (Apex Group) says why it is needed.
Where next for UK REITs?
Rob Williams
Rob Williams (FTI Consulting) considers the latest refinements to the REIT regime and the further changes that may be on the horizon.
Prompt tweaks to the qualifying asset holding companies regime
James Burton
Naomi Lawton
James Burton and Naomi Lawton (Allen & Overy) review some welcome changes to a helpful regime.
Pension planning after the Budget
Mike J Haynes
In the Spring Budget, the chancellor announced significant changes to
pensions taxation, not least the abolition of the lifetime allowance.
Mike J Haynes (Andersen) identifies the opportunities and the risks in the
new regime.
Management expenses and Centrica: problems for the present?
Benjamin Wonnacott
The Court of Appeal has found decisively for HMRC in
Centrica Overseas Holdings Ltd
on the basis of the statutory disallowance for management expenses of a capital nature. Benjamin Wonnacott (Ropes & Gray) reviews the judgment and its implications.
Back to basics on pensions lifetime allowance
Chris Holmes
Catherine Morgan
Chris Holmes (BDO) and Catherine Morgan (Consilio Consulting) provide a refresher on the workings of this allowance.
State pensions are taxable, but on what amount?
John Hayward
Is the Department for Work and Pensions reporting the wrong amounts of state pension to HMRC?
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123
EDITOR'S PICK
Making Tax Digital: lessons from the NAO report
Paul Aplin OBE
1 /7
What happens at a tribunal hearing?
Anne Redston
2 /7
Schedule 36: a stitch in time
Keith Gordon
3 /7
Etroy v Speechly Bircham: when do professional negligence claims become time-barred?
Anastasia Nourescu
,
Cécile Perrault
4 /7
Pillar Two: the consequences of staggered global implementation
Ashley Greenbank
,
Rhiannon Kinghall Were
5 /7
Tax Administration and Maintenance Day: report
6 /7
Pension planning after the Budget
Mike J Haynes
7 /7
Making Tax Digital: lessons from the NAO report
Paul Aplin OBE
What happens at a tribunal hearing?
Anne Redston
Schedule 36: a stitch in time
Keith Gordon
Etroy v Speechly Bircham: when do professional negligence claims become time-barred?
Anastasia Nourescu
,
Cécile Perrault
Pillar Two: the consequences of staggered global implementation
Ashley Greenbank
,
Rhiannon Kinghall Were
Tax Administration and Maintenance Day: report
Pension planning after the Budget
Mike J Haynes
NEWS
Read all
Treasury Committee calls for systematic review of tax reliefs
NICs investment zone reliefs for employers
R&D claim requirements confirmed
New transfer pricing records requirements
HMRC issues clarifications on SBAs
CASES
Read all
M R Currell Ltd v HMRC
Sonder Europe Ltd v HMRC
TP v Administration de l’Enregistrement, des Domaines et de la TVA
Ebuyer (UK) Ltd v HMRC
Other cases that caught our eye: 28 July 2023
IN BRIEF
Read all
Self’s assessment: Inheritance tax
When does a payment constitute a distribution?
OECD inclusive framework publishes outcome statement on Pillar One and Pillar Two
Legislation day: practitioners' views
Challenging information notices
MOST READ
Read all