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Non-resident CGT: new regime for real estate funds

United Kingdom - November 16 2018 The Government has published legislation on how the new capital gains tax (CGT) regime for non-resident real estate investors will apply to funds and...

Kirsten Prichard Jones.


Extension of CGT to non-residents holding UK real estate

United Kingdom - July 8 2018 The Government published draft legislation (Finance (No.3) Bill) on Friday 6 July 2018 implementing its proposals to extend CGT to gains arising to...

Kirsten Prichard Jones.


Fund managers' performance interests

United Kingdom - December 18 2015 On 9 December HMRC published responses to their consultation document issued in the summer on the taxation of performance linked rewards paid to...

Damien Crossley, Mark Baldwin.


Changes to the taxation of carried interest

United Kingdom - July 9 2015 The Chancellor has announced changes affecting individuals working in the asset management industry and, in particular, the tax treatment of carried...

Damien Crossley, Mark Baldwin.


Disguised management fees - HMRC guidance published

United Kingdom - March 25 2015 Further to our briefing on 24 March, HMRC have issued their guidance accompanying the new legislation. This addresses a number of the uncertainties...

Damien Crossley, Mark Baldwin.