Richard Croker
CMS Cameron McKenna Nabarro Olswang LLP
Articles
The new private fund limited partnership vehicle
United Kingdom - January 23 2017 UK limited partnerships are one of the most common and popular vehicles for investments in various sectors in Europe, including private equity, real…
Capital gains tax on non-UK residents – good news for certain institutional investors
United Kingdom - August 15 2014 HMRC have announced that the new capital gains tax (“CGT”) charge on non-residents disposing of UK residential property, due to come into effect in…
Commission v Ireland - holding companies can be included in VAT groups
European Union, Ireland - April 19 2013 The Court of Justice of the European Union ("CJEU") has given its judgment in this case in favour of Ireland and has ruled that non-taxable persons…
UK limited partnerships: The proposed new private fund limited partnership vehicle
United Kingdom - April 1 2016 UK limited partnerships are one of the most common and popular vehicles for investments in various sectors in Europe including private equity, real…
India and Singapore amend tax treaty
India, Singapore - February 2 2017 On 30 December 2016, the governments of India and Singapore signed the Third Protocol to amend the Double Taxation Avoidance Agreement (“DTAA”)…
