Funds

Funds guidance:

The following Tax practice note provides comprehensive and up to date legal information on AIFs—tax elected funds

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on Authorised contractual schemes (ACSs)

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on Authorised investment funds (AIFs)—taxation of corporate investors...

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on Authorised investment funds (AIFs)—taxation of individual investors...

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on Authorised investment funds (AIFs)—taxation of the fund

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on Authorised investment funds (AIFs)—the genuine diversity of ownership condition...

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on Authorised investment funds (AIFs)—what are they?

Practice notes

The following Tax precedent provides comprehensive and up to date legal information on Clearance letter—TCGA 1992, ss 138 and 139(5), ITA 2007, s 701 and CTA 2010, s 748...

Precedents

The following Tax practice note provides comprehensive and up to date legal information on Disguised investment management fee rules

Practice notes

The following Tax Q&A provides comprehensive and up to date legal information on Does HMRC need to be notified of a section 431 of the Income Tax (Earnings and Pensions)...

Q&As

The following In-house Advisor practice note provides comprehensive and up to date legal information on Getting the Deal Through: Fund Management 2020...

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on How are employees taxed when they acquire carried interest?...

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on How are investors in a private equity fund taxed on their share of the...

Practice notes

If a UK real estate investment trust (REIT) wishes to convert existing shares into restricted preference shares, what conditions must be met for the company to continue...

Q&As

The following Share Incentives practice note provides comprehensive and up to date legal information on Incentivising employees in private equity owned businesses...

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on Income-based carried interest rules

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on Offshore funds—non-reporting offshore funds

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on Offshore funds—What is an offshore fund?

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on Other issues in hedge funds

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on PAIFs—breach of the conditions and exit

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on PAIFs—compliance and vouchers

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on PAIFs—taxation of the participants

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on PAIFs—taxation of the scheme

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on PAIFs—the conditions

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on Property authorised investment funds (PAIFs)—summary

Practice notes

The following Tax practice note provides comprehensive and up to date legal information on Reporting offshore funds—accounts, computation and equalisation...

Practice notes
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