Substantial changes have been made to the profit fragmentation anti-avoidance since the original consultation was published, writes Mark Saunders (PwC).
The government is consulting on proposals for a series of reforms to limit the risk of misuse of limited partnerships.
Laura Charkin and Stephen Pevsner (King & Wood Mallesons) look back on a turbulent year for fund managers and consider the proposed new ‘income-based carried interest’ tax rules.
The Cultural Test (Television Programmes) (Amendment) (No.
HM Treasury is consulting until 5 October 2015 on changes to UK limited partnership legislation to make such partnerships more effective vehicles for private equity and venture capital investments.
