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Results: 1-10 of 10

The proposed EU Financial Transaction Tax

  • Dechert LLP
  • -
  • European Union
  • -
  • March 14 2012

It will be recalled that in September 2011, the Commission published a proposal for an EU Financial Transaction Tax (“the FTT”

The FSA’s Retail Distribution Review: draft VAT guidance

  • Dechert LLP
  • -
  • United Kingdom
  • -
  • March 14 2012

HMRC recently circulated revised draft guidance on the VAT treatment of retail investment advisers’ services after the introduction of new regulatory rules on 31 December 2012 implementing the FSA’s Retail Distribution Review (the “RDR”

The proposed EU financial transaction tax: an update

  • Dechert LLP
  • -
  • European Union
  • -
  • December 29 2011

The European Commission on 28 September 2011 published a proposal for a financial transaction tax (“FTT”) in the EU

Tax reforms applicable to the asset management industry

  • Dechert LLP
  • -
  • France
  • -
  • October 5 2011

A certain number of tax reforms in France are now expected to impact French investment vehicles, in this respect including the following

New tax regulations on pooling investments by AIFs

  • Dechert LLP
  • -
  • United Kingdom
  • -
  • October 5 2011

The Authorised Investment Funds (Tax) (Amendment No 2) Regulations (SI 20112192) were made on 5 September 2011

A financial transaction tax

  • Dechert LLP
  • -
  • European Union
  • -
  • October 5 2011

In its proposal for the Multiannual Financial Framework, the European Commission proposed the introduction of a financial transaction tax ("FTT") as a new own resource for the EU Budget

Unauthorised unit trusts: HMRC consultation

  • Dechert LLP
  • -
  • United Kingdom
  • -
  • August 2 2011

This recent consultation by HMRC concerns the tax rules for both unauthorised unit trusts and their investors

Commission requests Poland to amend discriminatory tax legislation for foreign investment and pension funds

  • Dechert LLP
  • -
  • Poland
  • -
  • June 29 2011

On 16 June 2011, the European Commission announced that it has formally requested Poland to amend its tax legislation which discriminates against investment funds and pension funds from other EU countries and countries of the European Economic Area (EEA

Tax Transparent Funds

  • Dechert LLP
  • -
  • United Kingdom
  • -
  • June 29 2011

In the 2011 Budget 2011 it was announced that the Government will legislate to introduce a Tax Transparent Fund vehicle (“TTF”) from 2012, with consultation in June 2011 on the regulatory and tax aspects of the regime

New UK authorised fund regime for tax transparent vehicles

  • Dechert LLP
  • -
  • United Kingdom
  • -
  • December 1 2010

On 23 November 2010, the Financial Secretary to the Treasury announced that the Government intends to launch a new authorised fund regime for tax transparent vehicles, in order to take advantage of the master-feeder fund structure across the EU, which is a key feature of the UCITS IV Directive, and for use as a preferred structure for cross-border pooling of pension funds, and possibly also for life insurance funds