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Tax and the City briefing for November 2013

Speed read

Deferred remuneration of alternative investment fund managers structured as partnerships will be taxable, but not so as to give rise to dry tax charges for the individuals concerned. HMRC sees sense on compensating adjustments: accrued interest is grandfathered and distribution treatment will apply to disallowed interest going forward. The courts side with HMRC on off the record comments to the press. The European Commission takes issue with the UK patent box. ‘UK FATCA’ comes into force and the DOTAS rules are tightened up.

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