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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"


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


United Kingdom and United States conclude FATCA intergovernmental agreement
  • Proskauer Rose LLP
  • United Kingdom, USA
  • September 25 2012

On September 12, 2012, the United Kingdom became the first government to enter into an agreement (the "Agreement") with the United States regarding the U.S. withholding tax regime commonly referred to as the Foreign Account Tax Compliance Act ("FATCA"


UK-controlled foreign companies reform
  • Proskauer Rose LLP
  • United Kingdom
  • 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


UK summer budget 2015 key issues for asset managers and non-UK domiciled individuals
  • Proskauer Rose LLP
  • United Kingdom
  • July 16 2015

On 8th July 2015, the UK Government announced several changes to UK tax legislation that will affect those holding carried interest in fund structures


Private funds in focus
  • Proskauer Rose LLP
  • Brazil, United Kingdom, USA
  • February 6 2014

The list below briefly summarizes various regulatory obligations and filing deadlines for private fund managers under U.S. rules. Click here to view


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


A month in UK employment law
  • Proskauer Rose LLP
  • United Kingdom
  • January 18 2013

2013 is set to bring with it some important changes to UK employment law and employee-related tax. To herald the New Year, here is a list of recent


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