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Incentivising managers tax efficiently - the ordinary share trap

Private Equity Technical Update

Incentivising managers tax efficiently - the ordinary share trap

Entrepreneurs’ relief is a valuable tool for shareholders, but care must be taken to ensure conditions are satisfied

26 May 2016

Important announcements relating to the UK tax treatment of carried interest and limited partnership law reform

Today (Thursday 24 March) has seen the publication of the UK's Finance Bill following last week's budget, and the Government's response to its consultation on changes to UK...

24 March 2016

Private Equity Funds and FATCA

Tax partner Laura Charkin discusses the US FATCA compliance position for entities in a private equity fund managed by a UK based fund manager for Practical Law

23 March 2016

UK government publishes draft legislation on "performance linked rewards" for asset managers

The UK government publishes draft legislation on proposed changes to the rules governing the taxation of carried interest in the UK.

10 December 2015

UK Government to reform Limited Partnerships Act

The proposed reforms to the UK's Limited Partnerships Act should clear up some uncertainty and remove administrative burdens for funds.

28 August 2015

Amended profits tax exemption a welcome change for private equity funds

On 10 July 2015 the Hong Kong Legislative Council agreed to extend the existing profits tax exemption for offshore funds to PE funds. The new exemptions will come...

14 July 2015

Germany: Amendments to Investment Ordinances - what is the impact on private equity and infrastructure funds?

The German government approved its long awaited amendment to the Investment Ordinance (Anlageverordnung). They govern the asset allocation of German insurance companies and certain pension funds and include...

02 March 2015

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