Unlock the complexities of tax considerations in private equity transactions and venture capital. Navigate the intricacies of structuring deals, optimising tax efficiency, and complying with evolving regulations. Equip yourself with actionable insights tailored for practitioners to ensure a seamless deal execution and robust tax strategy.
The following Tax news provides comprehensive and up to date legal information on Court of Appeal—facilitators of VAT fraud can be deregistered even if they make legitimate taxable supplies (Impact Contracting Solutions Limited v HMRC)
The following Tax news provides comprehensive and up to date legal information on FTT decides that an income tax charge arose on the novation of a director’s loan account (Powell v HMRC)
The following Tax news provides comprehensive and up to date legal information on FTT imposes maximum £1m DOTAS penalty for failure to notify (HMRC v Industria Umbrella)
The following Private Client news provides comprehensive and up to date legal information on Ex-solicitor hit with first individual tax avoidance stop notice
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...
VAT treatment of parking facilitiesThis Practice Note is about the VAT treatment of parking facilities.This Practice Note contains references to EU...
The double taxation treaty passport scheme (DTTP scheme)The double taxation treaty passport scheme (DTTP scheme) enables a borrower to apply for and...
What is an intangible fixed asset?Part 8 of the Corporation Tax Act 2009 (CTA 2009) is a specific corporation tax regime that applies exclusively to...
Taxation of international private equity funds—offshore fund structuringThis Practice Note provides an introduction to the structuring considerations relevant to a typical offshore private equity fund with some UK connection. The note deals with issues arising in both completely offshore structures
Understanding the tax disclosure in a fund Private Placement Memorandum (PPM)To seek out investors, a private equity fund will use a private placement memorandum (PPM) as its main marketing document. The content of a PPM is largely governed by regulatory law. For a tax lawyer, the PPM is a useful
Reviewing the tax aspects of a private equity fund limited partnership agreementThis Practice Note sets out what to look for when reviewing a private equity fund limited partnership agreement (LPA) from a tax perspective. It is drafted primarily for a fund set up as an English limited partnership,
Income-based carried interest (IBCI) rulesThe income-based carried interest (IBCI) rules form part of the suite of tax legislation which governs the tax treatment of rewards received by fund managers. The IBCI rules attempt to ensure that only carried interest returns that arise from long-term
0330 161 1234