James Tinworth

Implementation of the AIFMD in the UK: Part one

United Kingdom - November 27 2012 On 14 November 2012, the FSA released CP12/32 – “Implementation of the Alternative Investment Fund Managers Directive – Part 1”.

Remuneration deferral under the AIFMD: London’s next 50p tax moment?

United Kingdom - August 6 2012 On 28 June 2012, ESMA released a consultation paper on its guidelines on sound remuneration policies under the AIFMD.

Barbara Allen, Kate Brearley

AIFMD: the depositary issue

European Union - July 17 2012 For each EU AIF it manages, the AIFM shall ensure that a single depositary is appointed in accordance with Article 21 of the AIFMD.

The AIFMD and non-EU fund managers

European Union - July 10 2012 The EU’s directive on Alternative Investment Fund Managers (AIFMD) is built upon a very polarised framework.

Spot the [ball] AIFM

European Union - June 25 2012 As the name suggests, the EU’s directive on alternative investment fund managers (AIFMD) applies to “AIFMs”, namely “legal persons” whose regular business is “managing” one or more “AIFs” (essentially, funds that are not UCITS).