Financial Conduct Authority—Principles for Businesses (PRIN)This Practice Note explains the Principles for Businesses (PRIN) set down by the Financial...
SM&CR—Statements of Responsibility (SoRs)Banks, building societies, credit unions, PRA-regulated investment firms and insurers are required to file a...
EMIR REFIT and EMIR 2.2 roadmapRegulation (EU) 2019/834 (OJ L 141/42) (EU EMIR REFIT) was published in the Official Journal of the EU on 28 May 2019...
The Single RulebookBREXIT: 11pm (GMT) on 31 December 2020 (‘IP completion day’) marked the end of the Brexit transition/implementation period entered...
Unregulated collective investment schemes—essentialsWhat are unregulated collective investment schemes?In the UK, an unregulated collective investment...
Forming a limited liability partnershipCoronavirus (COVID-19): Following the COVID-19 outbreak, some Companies House filing and other administrative...
UK real estate investment trusts (REITs)—summaryFORTHCOMING CHANGE: Finance Bill 2022 will amend the real estate investment trust (REIT) regime. The...
Taxation of investment trusts—what is an investment trust?An ‘investment trust’ is a publicly listed pooled investment vehicle in the form of a UK tax...
Understanding the tax disclosure in a fund Private Placement Memorandum (PPM)To seek out investors, a private equity fund will use a private placement...
Taxation of unauthorised unit trustsWhat is an unauthorised unit trust (UUT)?Unit trusts, as a vehicle-type, are chiefly used as investment vehicles....
Taxation of authorised investment funds (AIFs)—what are they?An authorised investment fund (AIF) is a variety of collective investment scheme (CIS)....
Taxation of investment trusts—tax treatment of the fund and its investorsAn investment trust is a listed pooled investment vehicle in the form of a UK...
UK REITs—the conditionsFORTHCOMING CHANGE: Finance Bill 2022 will amend the real estate investment trust (REIT) regime. The amendments aim to reduce...
Taxation of hedge funds—hedge fund managers and the management structureWhen considering the fund management structure for a hedge fund, the structure...
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