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Do you need to make changes to your UK LLP agreement?

  • Schulte Roth & Zabel LLP
  • -
  • United Kingdom
  • -
  • February 19 2014

In May 2013, HM Revenue and Customs ("HMRC") consulted on proposals in two areas to tackle perceived tax avoidance via partnerships. The first area

HMRC limited liability partnerships review treatment of salaried members

  • Schulte Roth & Zabel LLP
  • -
  • United Kingdom
  • -
  • December 11 2013

HM Revenue & Customs ("HMRC") has published draft legislation and guidance in relation to "disguised employment" in UK limited liability

Innovative Mortgage Funding 2008-1 securitisation restructuring avoids need for a suitable replacement swap counterparty

  • Schulte Roth & Zabel LLP
  • -
  • United Kingdom
  • -
  • September 13 2013

The Mortgage Funding 2008-1 PLC securitisation (the "MF Securitisation") is an English residential mortgage backed securitisation that was launched

Reminder for UK private fund managers: the AIFM Directive takes effect on 22 July 2013

  • Schulte Roth & Zabel LLP
  • -
  • European Union, United Kingdom
  • -
  • July 9 2013

The Alternative Investment Fund Managers Directive ("AIFM Directive") of the European Union ("EU") must be implemented into the national law of all

The Co-operative Bank PLC restructuring

  • Schulte Roth & Zabel LLP
  • -
  • United Kingdom
  • -
  • June 28 2013

The Co-operative Bank PLC's (the "Bank") announcement last week of a proposed Exchange Offer (the "Exchange") of its subordinated bonds was presented

UK tax authority consultation on the taxation of partnerships

  • Schulte Roth & Zabel LLP
  • -
  • United Kingdom
  • -
  • May 28 2013

HM Revenue & Customs ("HMRC"), the United Kingdom tax authority, has published its Consultation Document on proposed changes to the tax rules for

UK Supreme Court issues authoritative decision on 'balance sheet insolvency test'

  • Schulte Roth & Zabel LLP
  • -
  • United Kingdom
  • -
  • May 9 2013

The UK Supreme Court today delivered an important decision on the meaning of the so-called 'balance sheet insolvency test' in s.123(2) of the

US private fund advisers likely to have another year to comply with the AIFM Directive for marketing in the UK

  • Schulte Roth & Zabel LLP
  • -
  • United Kingdom, USA
  • -
  • May 2 2013

HM Treasury, which is the legislative body responsible for implementing the Alternative Investment Fund Managers Directive (“AIFM Directive”) into

FSA conflicts of interest safeguards: immediate action to be taken by all UK-authorised hedge fund managers

  • Schulte Roth & Zabel LLP
  • -
  • United Kingdom
  • -
  • November 27 2012

The UK Financial Services Authority has recently published an important report that builds upon a series of late 2011 and early 2012 “thematic reviews” of FSA-authorised investment managers (the “Report”

English High Court clarifies post-settlement treatment of interest and fees for secondary market participants

  • Schulte Roth & Zabel LLP
  • -
  • United Kingdom
  • -
  • September 14 2012

A recent High Court decision demonstrates one occasion where a secondary market buyer of bank debt may be required to pay its seller monies under a credit agreement after a settlement date has passed