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The private equity report- Fall 2015- vol. 15, number 2
  • Debevoise & Plimpton LLP
  • OECD, Russia, United Kingdom, USA
  • November 26 2015

Like other businesses today, private equity firms and their portfolio companies increasingly face serious data security threats - for example, from

Increasing the attractiveness of social investment
  • Bond Dickinson LLP
  • United Kingdom
  • October 16 2015

Traditionally, there has been a wide gulf between investment and philanthropy - the former involves spending money to make a financial return, whether

The Summer Budget: changes to the UK tax treatment of carried interest
  • Dechert LLP
  • United Kingdom
  • October 1 2015

The Chancellor of the Exchequer's recent Summer Budget and the related legislation introduced a series of unexpected tax changes along with the

Taxpayer succeeds in research and development claim
  • RPC
  • United Kingdom
  • September 23 2015

In Monitor Audio Ltd v HMRC, the First-tier Tribunal (FTT) has allowed the taxpayer's appeal, concluding that research and development (R&D) tax

Distributions in anticipation of deregistration of a company
  • Hogan Lovells
  • South Africa, United Kingdom
  • September 10 2015

Many companies set up special purpose vehicles (SPV) for specific transactions with the sole purpose of preserving funding, assets or operations from

The impact of regulatory changes on private equity firms
  • McDermott Will & Emery
  • United Kingdom
  • September 9 2015

Private equity firms globally have faced a clampdown from governments and regulators worldwide over what many see as overly favourable tax treatment

Frequently asked questions: EIS relief
  • Cooley LLP
  • United Kingdom
  • September 6 2015

I often get questions from clients about whether they can claim EIS relief when investing in a company, and how to go about doing so. The following

Summer Budget - proposed changes to the Enterprise Investment Scheme (EIS)
  • Bristows LLP
  • United Kingdom
  • September 2 2015

A number of changes to EIS were announced in the July Budget. The stated aim of these measures is to ensure that the scheme is 'well-targeted and in

Enterprise Management Incentives
  • Bristows LLP
  • United Kingdom
  • September 1 2015

An Enterprise Management Incentive (“EMI”) is an option to acquire shares granted by a company to an employee which fulfils certain conditions

Important changes in UK tax law for U.S. Fund Managers
  • Vedder Price PC
  • United Kingdom, USA
  • August 21 2015

The Chancellor of the Exchequer's budget of July 2015 contained two changes to UK tax law of specific interest to U.S. Fund Managers with operations