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Article

Schulte Roth & Zabel LLP | USA | 21 Dec 2009

UK bank payroll tax - effect upon UK asset management firms (including UK affiliates of US firms)

The UK HM Revenue & Customs ("HMRC") has issued a "special announcement" on its website clarifying the intended scope of the bank payroll tax ("BPT") announced in the Pre-Budget Report.

Article

Schulte Roth & Zabel LLP | United Kingdom | 15 Dec 2009

Pre-Budget Report - relevant points for UK fund managers

The UK Government’s Pre-Budget Report, issued on 9 December 2009, contained two significant measures relevant to UK fund managers.

Article

Herbert Smith Freehills LLP | United Kingdom | 19 Mar 2008

The Budget and its impact on the investment funds sector

Whilst there was very little in the Budget that had not already been flagged in Alistair Darling's Pre-Budget Report or subsequent announcements, it is worth revisiting the various measures and their impact on the industry.

Article

Herbert Smith Freehills LLP | United Kingdom | 17 Oct 2007

The Pre-Budget Report and investment funds - a considered view

Alistair Darling's proposed measures on the reform of the capital gains tax regime will be significant for investors in investment funds and also those investment managers holding interests in management companies and manager LLPs or carried interests.

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