Alternative investment funds (AIFs)

Alternative investment funds (AIFs) guidance:

This Practice Note considers the potential impact of Brexit on asset managers and investment funds and key steps they can take to prepare. The final outcome of the Brexit...

Practice Note

BREXIT: The UK is leaving the EU on Exit Day (as defined in the European Union (Withdrawal) Act 2018). This has an impact on this Practice Note. For further guidance on...

Practice Note

BREXIT: The UK is leaving the EU on Exit Day (as defined in the European Union (Withdrawal) Act 2018). This has an impact on this Practice Note. For further guidance on...

Practice Note

BREXIT: The UK is leaving the EU on Exit Day (as defined in the European Union (Withdrawal) Act 2018). This has an impact on this one minute guide. For further guidance...

Practice Note

BREXIT: The UK is due to leave the EU on Exit Day (as defined in the European Union (Withdrawal) Act 2018). This has an impact on this Practice Note. For further guidance...

Practice Note

BREXIT: The UK is due to leave the EU on Exit Day (as defined in the European Union (Withdrawal) Act 2018). This has an impact on this Practice Note. For further guidance...

Practice Note

This Practice Note explores the measures in the Alternative Investment Fund Managers Directive (Directive 2011/61/EU) (AIFMD) relating to the rights and regulatory...

Practice Note

AIFMD and the regulation of depositories The purpose of the depositary is to act as a legally separate organisation, responsible for holding the formal documents that...

Practice Note

BREXIT: The UK is leaving the EU on exit day (as defined in the European Union (Withdrawal) Act 2018. This has an impact on this Practice Note. For further guidance on...

Practice Note

AIFMD transparency rules The Alternative Investment Fund Managers Directive (Directive 2011/61/EU) (AIFMD) was transposed into national law in the UK on 22 July 2013. All...

Practice Note

This Practice Note looks at the rules that apply to the taxation of authorised investment funds (AIFs), which is the collective term used for certain authorised and...

Practice Note

An authorised investment fund (AIF) is a variety of collective investment scheme (CIS). It is important to understand what a CIS is before considering authorised...

Practice Note

The EIS is designed to encourage investment in smaller, higher-risk trading companies by offering a range of tax reliefs to individual investors purchasing newly issued...

Practice Note

BREXIT: The UK is leaving EU on Exit Day (as defined in the European Union (Withdrawal) Act 2018). This has an impact on this Practice Note. For further guidance on the...

Practice Note

BREXIT: The UK is leaving the EU on Exit Day (as defined in the European Union (Withdrawal) Act 2018). This has an impact on this Practice Note. For guidance, see...

Practice Note

BREXIT: The UK is due to leave the EU on Exit Day (as defined in the European Union (Withdrawal) Act 2018). This has an impact on this Practice Note. For further guidance...

Practice Note

BREXIT: The UK is due to leave the EU on Exit Day (as defined in the European Union (Withdrawal) Act 2018). This has an impact on this Practice Note. For...

Practice Note

Click here to download the latest Private equity fund formation 2018 report, published by Getting the Deal Through. Jurisdictions covered The following jurisdictions are...

Practice Note

Click here to download the latest Private equity transactions 2018 report, published by Getting the Deal Through. Jurisdictions covered The following jurisdictions are...

Practice Note

This Practice Note explains the high-level requirements of the Remuneration Code (the Code) set out in FCA Handbook SYSC 19A. The Code sets out the standards that banks,...

Practice Note

Background to the Investor Compensation Schemes Directive The Investor Compensation Schemes Directive (EC) 97/9 (ICSD) is one of two existing EU guarantee...

Practice Note

BREXIT: The UK is leaving the EU on Exit Day (as defined in the European Union (Withdrawal) Act 2018). This has an impact on this Practice Note. For further guidance, see...

Practice Note

UK preparations for Brexit This Brexit Alternative Investment Fund Managers Directive 2011/61/EC (AIFMD) quick guide details current UK legislation, retained EU...

Practice Note

This Packaged Retail and Insurance-based Investment Products Regulation (Regulation (EU) 1286/2014) (PRIIPs Regulation) quick guide details current UK legislation,...

Practice Note

UK preparations for Brexit This Brexit Securities Financing Transactions Regulation (EU) 2015/2365 (SFTR) quick guide details current UK legislation, retained EU...

Practice Note

UK preparations for Brexit This Brexit Undertakings for Collective Investment in Transferable Securities 2009/65/EC (UCITS) quick guide details current UK legislation,...

Practice Note

A Accelerated depreciation Accelerated depreciation is the set of Inland Revenue Service rules that allow businesses to deduct from their taxable income the declining...

Practice Note

What is a private equity fund? A private equity fund (PE fund) is a collective investment vehicle that invests primarily in unlisted companies (or companies which are to...

Practice Note

A private equity fund is a pooled investment vehicle. Funds are formed and managed by private equity firms who in turn invest the capital of those funds into private...

Practice Note

Sales, transition services and onboarding A prime broker will have its own internal sales and account management team who are employed to help identify and bring new...

Practice Note