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Results: 1-10 of 87

UK procedure on unique taxpayer reference numbers (UTRs) for investment partnerships finalised
  • Proskauer Rose LLP
  • United Kingdom
  • May 16 2012

In 2009, Her Majesty's Revenue & Customs ("HMRC") in the UK announced that, for partnerships filing UK tax returns, each partner was required to have a unique taxpayer reference number ("UTR"


HMRC guidance on stamp duty reorganisation relief and "disqualifying arrangements"
  • Proskauer Rose LLP
  • United Kingdom
  • July 21 2017

Relief from stamp duty is available on documents transferring shares in one company to another company in a corporate reorganisation under section 77


OTS report on reform of stamp duty on shares
  • Proskauer Rose LLP
  • United Kingdom
  • July 21 2017

The OTS has published a report on the reform of stamp duty on shares, including simplification and digitisation in order to address the main practical


2016 Proskauer Annual Review and Outlook for Hedge Funds, Private Equity Funds and Other Private Funds
  • Proskauer Rose LLP
  • European Union, Hong Kong, Ireland, OECD, United Kingdom, USA
  • November 15 2016

On March 10, 2016, the Office of Compliance Inspections and Examinations (OCIE) of the U.S. Securities and Exchange Commission (SEC) released a


Contributions to EBT taxable as employment income
  • Proskauer Rose LLP
  • United Kingdom
  • July 21 2017

The case of RFC 2012 Plc (in liquidation) v. Advocate General for Scotland (the so-called Galsgow Rangers case) involved the payment of an amount by


UK withholding tax on interest: HMRC abandons proposals to amend quoted Eurobond exemption, short interest exemption and payment of tax by PIK notes
  • Proskauer Rose LLP
  • United Kingdom
  • October 11 2012

In March 2012 the UK's taxation authority, HM Revenue & Customs (HMRC), released a consultation on certain aspects of the taxation of interest


UK tax rules on disguised investment management fees: final legislation published
  • Proskauer Rose LLP
  • United Kingdom
  • March 30 2015

The UK's Finance Bill was published on 24 March 2015. It was subsequently enacted on 26 March 2015 without further amendment and became the Finance


New tax transparent fund vehicle announced in the UK
  • Proskauer Rose LLP
  • United Kingdom
  • February 14 2012

The idea of a new UK tax transparent fund vehicle has been discussed for some time but HM Treasury has now released a consultation document and draft legislation addressing the issue


New corporate offence of failure to prevent tax evasion to come into effect on 30 September
  • Proskauer Rose LLP
  • United Kingdom
  • July 21 2017

The effective date of the new corporate offence of failure to prevent tax evasion has been confirmed as 30 September pursuant to a statutory


Private funds in focus
  • Proskauer Rose LLP
  • Brazil, United Kingdom, USA
  • February 6 2014

The list below briefly summarizes various regulatory obligations and filing deadlines for private fund managers under U.S. rules. Click here to view