4 results found
Herbert Smith Freehills LLP | United Kingdom | 10 Nov 2011
New UK investment trust company tax regime - final regulations
The Investment Trust (Approved Company) (Tax) Regulations 2011 (the Regulations) have been published.
Herbert Smith Freehills LLP | United Kingdom | 27 Jan 2011
Offshore fund rules
Although the new UK offshore fund tax rules took effect from 1 December 2009, in reality it was during calendar year 2010 that existing offshore vehicles and vehicles coming to launch had to grapple with the new definition of an "offshore fund" for UK tax purposes.