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UK procedure on unique taxpayer reference numbers (UTRs) for investment partnerships finalised

Proskauer Rose LLP
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United Kingdom
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May 16 2012

In 2009, Her Majesty's Revenue & Customs ("HMRC") in the UK announced that, for partnerships filing UK tax returns, each partner was required to have a unique taxpayer reference number ("UTR"

UK withholding tax on interest: HMRC abandons proposals to amend quoted Eurobond exemption, short interest exemption and payment of tax by PIK notes

Proskauer Rose LLP
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United Kingdom
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October 11 2012

In March 2012 the UK's taxation authority, HM Revenue & Customs (HMRC), released a consultation on certain aspects of the taxation of interest

New tax transparent fund vehicle announced in the UK

Proskauer Rose LLP
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United Kingdom
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February 14 2012

The idea of a new UK tax transparent fund vehicle has been discussed for some time but HM Treasury has now released a consultation document and draft legislation addressing the issue

UK tax law changes may affect fund industry

Proskauer Rose LLP
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United Kingdom
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January 7 2013

Recently proposed changes in UK law could affect private investment funds that operate or have partners, employees or investments in the UK. Many of the

UK-controlled foreign companies reform

Proskauer Rose LLP
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United Kingdom
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February 8 2012

The UK's controlled foreign companies rules are designed to ensure that certain UK-controlled companies cannot shelter their profits offshore, in low tax jurisdictions, thereby minimising the actual profits subject to UK tax

Search results

UK procedure on unique taxpayer reference numbers (UTRs) for investment partnerships finalised

UK withholding tax on interest: HMRC abandons proposals to amend quoted Eurobond exemption, short interest exemption and payment of tax by PIK notes

New tax transparent fund vehicle announced in the UK

UK tax law changes may affect fund industry

UK-controlled foreign companies reform

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