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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 LLP based on material originally written by Charles Goddard of Rosetta Tax LLP 19th May
Practice notes
Direct tax treatment of damages and compensation paymentsWhere a dispute is brought to an end by a payment of damages or compensation, whether under a...
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19th May
Practice notes
Share sale or asset sale—tax considerationsThe sale of a company's business can be structured as either:•a sale of assets owned by the company (an...
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19th May
Practice notes
SDLT—deeds of rectificationStamp duty land tax (SDLT) ceased to apply to any land transaction involving any interests in or over land in Scotland from...
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19th May
Practice notes
How employment income is taxed—non-cash earnings or benefitsIn addition to cash earnings, such as wages or salaries, many reward packages include...
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19th May
Practice notes
VAT treatment of damages and compensation paymentsFORTHCOMING CHANGE: HMRC is in the process of revising Revenue and Customs Brief 12 (2020) on the...
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19th May
Practice notes
Property holding structures—SDLT and VAT treatment of a Jersey Property Unit Trust (JPUT)IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the...
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19th May
Practice notes
Corporation tax—connected personsThis Practice Note looks at the meaning of connected persons within sections 1122 and 1123 of the Corporation Tax Act...
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19th May
Practice notes
VAT on composite suppliesSingle composite supplies vs multiple suppliesWhere a supply comprises a number of different elements with varying VAT...
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Produced in partnership with Martin Shah and Gary Barnett of Simmons & Simmons LLP 19th May
Practice notes
Commercial service charges—VAT implicationsThis Practice Note is about the VAT treatment of non-residential service charges. General positionService...
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Produced in partnership with Martin Scammell 19th May
Practice notes
FATCA in the UK—the UK:US Intergovernmental Agreement: an outlineIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit...
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Produced in partnership with Ali Kazimi and Chris Orchard of Hansuke Consulting Limited 19th May
Precedents
1 Withholding and grossing up 1.1 All sums payable under this [Agreement] by or on behalf of any party (for the...
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19th May
Practice notes
Section 198 and 199 elections on transactions involving real estateThis Practice Note describes the law and practice relating to elections under...
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Produced in partnership with Martin Wilson 19th May
Practice notes
Loan capital exemption from stamp dutyDebt which:•qualifies as loan capital (whether it is short or long-term debt), and•satisfies further conditions...
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19th May
Practice notes
Capital reduction demergersThe reasons why a company might carry out a demerger, and the different ways in which a demerger may be structured, are...
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Produced in partnership with Zoe Feller of Bird & Bird 19th May
Practice notes
Transfer of a trade under common ownershipSometimes the restructuring of a business will involve a company transferring an existing trade to a...
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19th May

Most recent Hedge funds content

Practice notes
Taxation of hedge funds—what is a hedge fund?Although there is no specific definition of the term ‘hedge fund’, there are a number of characteristics...
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Produced in partnership with James McCredie and Alicia Thomas of Macfarlanes LLP 5th Jun
Practice notes
Taxation of hedge funds—trading in the UK and the investment manager exemption (IME)A hedge fund will typically be established as a non-UK company...
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Produced in partnership with James McCredie and Alicia Thomas of Macfarlanes LLP 5th Jun
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 5th Jun
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 5th Jun
Practice notes
Getting the Deal Through: Fund Management 2020Jurisdictions coveredThe following jurisdictions are covered in this report:Cayman Islands; France;...
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5th Jun
Practice notes
Taxation of hedge funds—other issuesThis Practice Note examines a number of additional tax issues that should be considered in relation to hedge fund...
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Produced in partnership with James McCredie and Alicia Thomas of Macfarlanes LLP 5th Jun
Practice notes
Disguised investment management fee rulesThis Practice Note describes the tax code applicable to fund managers—the disguised investment management fee...
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Produced in partnership with Emily Clark of Travers Smith 5th Jun

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