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Results: 1-10 of 71

2016 Proskauer Annual Review and Outlook for Hedge Funds, Private Equity Funds and Other Private Funds
  • Proskauer Rose LLP
  • European Union, Hong Kong, Ireland, OECD, United Kingdom, USA
  • November 15 2016

On March 10, 2016, the Office of Compliance Inspections and Examinations (OCIE) of the U.S. Securities and Exchange Commission (SEC) released a


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
  • United Kingdom
  • 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


Tax treatment of legal fees on termination
  • Proskauer Rose LLP
  • United Kingdom
  • March 19 2012

There is currently a tax concession which allows an employee's legal costs on termination of employment to be paid by the employer free of tax if they are either ordered to be paid by a court or tribunal, or paid direct to the employee's lawyer pursuant to a compromise or severance agreement


UK procedure on unique taxpayer reference numbers (UTRs) for investment partnerships finalised
  • Proskauer Rose LLP
  • United Kingdom
  • 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"


New tax transparent fund vehicle announced in the UK
  • Proskauer Rose LLP
  • United Kingdom
  • 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


The Top Ten Things You Should Know About UK Employment Law
  • Proskauer Rose LLP
  • European Union, United Kingdom
  • February 22 2017

What 2016 lacked in employment law changes, it made up with political surprises (Brexit) and sweeping data protection changes (the GDPR). Due to


United Kingdom Makes Significant Changes to the Tax on Carried Interest for Investment Management Executives
  • Proskauer Rose LLP
  • United Kingdom
  • August 12 2015

With effect from 8th July, 2015, UK resident investment management executives will pay capital gains tax on all their carried interest returns from


UK tax rules on disguised investment management fees: final legislation published
  • Proskauer Rose LLP
  • United Kingdom
  • March 30 2015

The UK's Finance Bill was published on 24 March 2015. It was subsequently enacted on 26 March 2015 without further amendment and became the Finance


UK 2015 Summer Finance Bill update: proposed taxation changes for carried interest and DIMF
  • Proskauer Rose LLP
  • United Kingdom
  • October 30 2015

Further to our client alert in July this year, the UK Government recently proposed further changes to the UK taxation of carried interest and


UK Supreme Court case of Anson v. HMRC 2015 UKSC 44
  • Proskauer Rose LLP
  • United Kingdom, USA
  • July 9 2015

The UK Supreme Court has handed down its judgment on the final appeal in the Anson case, in which it treated a taxpayer's interest in a Delaware LLC