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Practice notes
Financial Conduct Authority—Principles for Businesses (PRIN)This Practice Note explains the Principles for Businesses (PRIN) set down by the Financial...
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19th May
Practice notes
Exempt consumer credit agreements under the FSMA 2000 (Regulated Activities) Order 2001This Practice Note seeks to explain the types of agreements...
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Produced in partnership with Rebecca Kellner of Orrick, Herrington & Sutcliffe and Jacqui Hatfield of Orrick, Herrington & Sutcliffe 19th May
Practice notes
Interaction between the PRA, FCA and FPCBREXIT: 11pm (GMT) on 31 December 2020 (‘IP completion day’) marked the end of the Brexit...
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19th May
Practice notes
Second Wire Transfer Regulation (EU WTR2 and UK WTR2)—essentialsThe Second Wire Transfer Regulation (EU) 2015/847 (WTR2), also known as the Funds...
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19th May
Practice notes
Overview of UK implementation of the Consumer Credit DirectiveBREXIT: 11pm (GMT) on 31 December 2020 (‘IP completion day’) marked the end of the...
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Produced in partnership with Sam Millar of DLA Piper and Tony Katz of DLA Piper 19th May
Practice notes
FCA client money rulesBREXIT: 11pm (GMT) on 31 December 2020 (‘IP completion day’) marked the end of the Brexit transition/implementation period...
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19th May
Practice notes
What are regulated activities?Under the general prohibition a person cannot carry out a regulated activity, or purport to carry out a regulated...
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19th May
Practice notes
FCA client classification requirementsBREXIT: 11pm (GMT) on 31 December 2020 (‘IP completion day’) marked the end of the Brexit...
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19th May
Practice notes
SM&CR—Statements of Responsibility (SoRs)Banks, building societies, credit unions, PRA-regulated investment firms and insurers are required to file a...
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19th May
Practice notes
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...
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19th May
Practice notes
The European Systemic Risk BoardBREXIT: 11pm (GMT) on 31 December 2020 (‘IP completion day’) marked the end of the Brexit transition/implementation...
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19th May
Practice notes
The Financial Services Compensation SchemeBREXIT: 11pm (GMT) on 31 December 2020 (‘IP completion day’) marked the end of the Brexit...
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Produced in partnership with Honor Levy of LexisNexis 19th May
Practice notes
Financial Services Compensation Scheme (FSCS)—the qualifying conditions for compensationThis Practice Note covers the conditions necessary for the...
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Produced in partnership with Honor Levy of LexisNexis 19th May
Practice notes
The Single RulebookBREXIT: 11pm (GMT) on 31 December 2020 (‘IP completion day’) marked the end of the Brexit transition/implementation period entered...
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Produced in partnership with DLA Piper 19th May
Practice notes
Unregulated collective investment schemes—essentialsWhat are unregulated collective investment schemes?In the UK, an unregulated collective investment...
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Produced in partnership with Lora Froud of Macfarlanes 19th May
Practice notes
Responsible lending requirements—CONC 5BREXIT: 11pm (GMT) on 31 December 2020 (‘IP completion day’) marked the end of the Brexit...
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Produced in partnership with Jacqui Hatfield of Orrick, Herrington & Sutcliffe 19th May

Most recent Investment funds and asset management content

Practice notes
Forming a limited liability partnershipCoronavirus (COVID-19): Following the COVID-19 outbreak, some Companies House filing and other administrative...
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21st Aug
Practice notes
International Financial Markets Guide—Ireland1.1 What are the restrictions on the taping of telephone calls to or from a person outside an...
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Produced in partnership with Maedhbh Clancy of Arthur Cox LLP 19th Aug
Practice notes
Key provisions of UCITS—UCITS mergersBREXIT: 11pm (GMT) on 31 December 2020 (‘IP completion day’) marked the end of the Brexit...
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19th Aug
Practice notes
Regulation of Key Investor Information DocumentsObligation on UCITS managersAs a result of Directive 2009/65/EC, known as UCITS IV (the UCITS...
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19th Aug
Practice notes
Key provisions of UCITS—investor informationBREXIT: 11pm (GMT) on 31 December 2020 (‘IP completion day’) marked the end of the Brexit...
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19th Aug
Practice notes
Key provisions of AIFMD—depositoriesThis Practice Note considers the role of depositaries under the Alternative Investment Fund Managers Directive...
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Produced in partnership with Macfarlanes 19th Aug
Practice notes
Coronavirus (COVID-19)—key financial services issuesBREXIT: 11pm (GMT) on 31 December 2020 (‘IP completion day’) marked the end of the Brexit...
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18th Aug
Practice notes
UK REITs—taxation of the REIT and shareholdersFORTHCOMING CHANGE: Finance Bill 2022 will amend the real estate investment trust (REIT) regime. The...
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Produced in partnership with Martin Shah of Simmons & Simmons and Charles Goddard of Rosetta Tax 16th Aug
Practice notes
UK real estate investment trusts (REITs)—summaryFORTHCOMING CHANGE: Finance Bill 2022 will amend the real estate investment trust (REIT) regime. The...
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Produced in partnership with Martin Shah of Simmons & Simmons and Charles Goddard of Rosetta Tax 16th Aug
Practice notes
Property authorised investment funds (PAIFs)—summaryThe regime for property authorised investment funds (PAIFs) was introduced in 2008.It created a...
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Produced in partnership with Martin Shah of Simmons & Simmons and Charles Goddard of Rosetta Tax 16th Aug
Practice notes
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...
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Produced in partnership with Michael Alliston 15th Aug
Practice notes
Understanding the tax disclosure in a fund Private Placement Memorandum (PPM)To seek out investors, a private equity fund will use a private placement...
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Produced in partnership with Catherine Sear of Proskauer Rose 15th Aug
Practice notes
Taxation of unauthorised unit trustsWhat is an unauthorised unit trust (UUT)?Unit trusts, as a vehicle-type, are chiefly used as investment vehicles....
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15th Aug
Practice notes
Taxation of hedge funds—structure of the hedge fund vehicleThis Practice Note looks at the typical legal structure of a hedge fund vehicle.For what...
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Produced in partnership with James McCredie and Alicia Thomas of Macfarlanes LLP 15th Aug
Practice notes
Taxation of authorised investment funds (AIFs)—what are they?An authorised investment fund (AIF) is a variety of collective investment scheme (CIS)....
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Produced in partnership with Camilla Spielman 15th Aug
Practice notes
Taxation of authorised investment funds (AIFs)—taxation of the fundThis Practice Note looks at the rules that apply to the taxation of authorised...
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Produced in partnership with Camilla Spielman 15th Aug
Practice notes
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...
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Produced in partnership with Michael Alliston 15th Aug
Practice notes
UK REITs—the conditionsFORTHCOMING CHANGE: Finance Bill 2022 will amend the real estate investment trust (REIT) regime. The amendments aim to reduce...
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Produced in partnership with Martin Shah of Simmons & Simmons and Charles Goddard of Rosetta Tax 15th Aug
Practice notes
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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Produced in partnership with James McCredie and Alicia Thomas of Macfarlanes LLP 15th Aug
Practice notes
Taxation of private equity funds—how is a fund structured?This Practice Note provides an introduction to the structure of a typical onshore private...
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Produced in partnership with Emily Clark of Travers Smith 15th Aug

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