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Private equity perspectives - changes to tax rules on pension pots: a new breed of investors
  • Taylor Wessing
  • United Kingdom
  • May 20 2015

From 6 April 2015, a radical change to the tax treatment of pensions has made significant funds potentially available for a broad range of


Prepare to sell your business - steps to help maximise your profits
  • Anthony Gold Solicitors
  • United Kingdom
  • May 8 2015

Owners of small to medium sized businesses (SMEs) need to take steps to prepare their business for sale. Here are some legal points to consider


Doing business in India
  • Nishith Desai Associates
  • Canada, Germany, India, Japan, Mauritius, Netherlands, Singapore, Switzerland, United Kingdom, USA
  • April 30 2015

India is the seventh largest country by area and the second-most populous country in the world. It has a large and growing middle-class with an


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 Budget 2015 - Private Equity
  • Squire Patton Boggs
  • United Kingdom
  • March 20 2015

As widely expected today’s Budget did not involve any great surprises. It was full of statistics spanning the duration of this Parliament


UK Budget 2015: brief private equity notes
  • Fried Frank Harris Shriver & Jacobson LLP
  • United Kingdom
  • March 18 2015

The UK's Chancellor of the Exchequer, George Osborne, once again rolled out his favourite tax avoidance anecdote, that of the "banker who boasted of


Restricting share capital reductions in takeovers
  • Baker Botts LLP
  • United Kingdom
  • March 6 2015

A change in UK company law, which came into force on 4 March 2015, prevents the use of the most popular takeover structure in UK transactions


United Kingdom: private placements - withholding tax exception
  • Eversheds LLP
  • United Kingdom
  • February 12 2015

The UK government is consulting until 27 February 2015 on draft regulations exempting deduction of income tax at source from yearly interest payable


Control transactions in the UK mid-market
  • Dechert LLP
  • United Kingdom
  • February 11 2015

In a number of transactions in the UK mid-market in which we have been involved recently, we have noted a departure from the traditional private


Out of court settlement may lead to adjustment in CGT liability
  • RPC
  • United Kingdom
  • February 5 2015

The Court of Session has found in favour of the taxpayer in Sir Fraser Morrison v HMRC, and confirmed that a payment of £12m, made by the taxpayer