Hedge funds

Hedge funds guidance:

This Practice Note describes the tax code applicable to fund managers—the disguised investment management fee (DIMF) rules. In particular, it highlights: • how management...

Practice Note

Click here to download the latest Fund Management 2019 report, published by Getting the Deal Through. Jurisdictions covered The following jurisdictions are covered in...

Practice Note

This Practice Note examines a number of additional tax issues that should be considered in relation to hedge fund structuring that are not specifically dealt with, or not...

Practice Note

When considering the fund management structure for a hedge fund, the structure of the hedge fund itself, and in particular the jurisdiction in which the fund vehicle is...

Practice Note

This Practice Note looks at the typical legal structure of a hedge fund vehicle. For what hedge funds are, and the particular characteristics that all hedge funds share,...

Practice Note

A hedge fund will typically be established as a non-UK company that is resident outside the UK for tax purposes. For more on the legal structure typically adopted by...

Practice Note

Although there is no specific definition of the term ‘hedge fund’, there are a number of characteristics that might typically cause a fund to be classified as a hedge...

Practice Note