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Learnings from Bluecrest - Investment Management LLPs and the Salaried Member Rules

United Kingdom - July 12 2022 The First Tier Tax Tribunal on 29 June, 2022, issued its judgment in Bluecrest,1 the first case considering the application of the salaried member…

Abigail Bell, Gus Black, Craig Borthwick, Jason Butwick, Daniel Hawthorne

Proposed reforms to sovereign immunity from UK direct tax - Government Consultation

United Kingdom - July 11 2022 On 4 July 2022, the government published a consultation document calling for engagement in relation to proposed reforms to clarify who is entitled to…

Daniel Hawthorne, Nicolas Kokkinos

HMRC’s new QAHC guidance clarifies key activity test - providing greater certainty for funds undertaking credit and loan origination strategies

United Kingdom - June 7 2022 Updated guidance in relation to the new Qualifying Asset Holding Company (QAHC), which was launched in April this year, has just been published at…

Daniel Hawthorne, Nicolas Kokkinos

The UK Investment Manager Exemption and Cryptoassets - Consultation Document

United Kingdom - May 26 2022 As part of wider efforts to make Britain a global hub for cryptoassets technology and investment, on 4 April 2022 the government publicly committed…

Daniel Hawthorne, Nicolas Kokkinos

ATAD 3 (Shell Companies) - Potential Implications for Fund Structures

European Union - February 9 2022 A draft EU Council Directive, known as ATAD 3, was issued by the European Commission as a proposal at the end of last year. The directive is aimed at…

Sabina Comis, Olivier Gaston-Braud, Daniel Hawthorne, Hans Stamm