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New UK investment trust company tax regime - final regulations

Herbert Smith Freehills LLP
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United Kingdom
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November 10 2011

The Investment Trust (Approved Company) (Tax) Regulations 2011 (the Regulations) have been published

New offshore fund regulations confirm that offshore fund rules should not apply to certain disposals made by private equity funds

Herbert Smith Freehills LLP
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United Kingdom
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May 10 2011

Final offshore fund regulations released on Friday confirm that where certain conditions are satisfied, a disposal by a private equity fund of an SPV holding an unlisted trading company or group should not give rise to an offshore income gain

Government responds to private equity concerns over new offshore fund rules

Herbert Smith Freehills LLP
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United Kingdom
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March 3 2011

HMRC has recently published draft regulations to amend the newly revised UK offshore funds tax regime

Offshore fund rules

Herbert Smith Freehills LLP
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United Kingdom
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January 27 2011

Although the new UK offshore fund tax rules took effect from 1 December 2009, in reality it was during calendar year 2010 that existing offshore vehicles and vehicles coming to launch had to grapple with the new definition of an "offshore fund" for UK tax purposes

Search results

New UK investment trust company tax regime - final regulations

New offshore fund regulations confirm that offshore fund rules should not apply to certain disposals made by private equity funds

Government responds to private equity concerns over new offshore fund rules

Offshore fund rules

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