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Profit fragmentation consultation - effect on investment management groups

United Kingdom - April 26 2018 The Government has published a consultation paper setting out its intention to legislate against what it terms “profit fragmentation schemes” with...

Damien Crossley, Joe Robinson.


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, James McCredie.


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, James McCredie.


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, James McCredie.