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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"


Proposed New UK Penalties Regime Precipitated by CRS
  • Proskauer Rose LLP
  • OECD, United Kingdom, USA
  • September 29 2016

Many people will be familiar with the information gathering and reporting requirements the OECD’s Common Reporting Standard (“CRS”) places on


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


UK tax law changes may affect fund industry
  • Proskauer Rose LLP
  • United Kingdom
  • 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


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


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


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


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"


HMRC now empowered to demand a security deposit for PAYE and national insurance contributions
  • Proskauer Rose LLP
  • United Kingdom
  • May 2 2012

In circumstances were there is serious risk that income tax and National Insurance contributions withheld by U.K. employers will not be remitted, HMRC is now empowered to require a security deposit be made for such payments


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