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Eversheds Sutherland (International) LLP | United Kingdom | 2 Apr 2015

Disguised investment management fees

The Government's 2014 Autumn Statement included an announcement that rules would be introduced from 6 April 2015 to ensure that certain


Squire Patton Boggs | United Kingdom | 31 Dec 2009

Bank payroll tax: further details are announced

The announcement in the Pre-Budget Report regarding the bank payroll tax continues to cause disquiet not least because of the uncertainty which it creates.


Herbert Smith Freehills LLP | United Kingdom | 15 Dec 2009

The Pre-Budget Report and its impact on the investment funds sector

The main announcement in the Pre-Budget Report 2009 (PBR) of interest to the investment funds sector was the fact that the new, temporary 50 bank payroll tax will be levied not just on banks but on other "taxable companies" to the extent that they pay their employees bonuses exceeding £25,000 (Bank Payroll Tax).


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.


Herbert Smith Freehills LLP | United Kingdom | 25 Nov 2009

Five months to 50

It is now less than five months before the new 50 personal income tax rate (for earnings above £150,000) is a reality.


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.


Katten Muchin Rosenman LLP | United Kingdom | 12 Oct 2007

UK Chancellor announces amendments to investment management exemption

On October 9, the UK Chancellor of the Exchequer, Alistair Darling, announced changes to the Investment Management Exemption (IME) in his Pre-Budget Report to the House of Commons.

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