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PENSIONS INVESTMENTS


VAT and management of SIFs: a new world post-Brexit? premium
Card image Giles Salmond
Giles Salmond (Stewarts) assesses the likely impact of Advocate General Kokott’s opinion in the Dutch pension fund cases.
24 April 2024
The new Reserved Investor Fund: what we know so far premium
Card image Melville Rodrigues
Card image Naomi Lawton
Melville Rodrigues (Apex Group) and Naomi Lawton (Allen & Overy) provide an overview of the new regime that offers additional flexibility and plugs a gap in the UK’s existing fund range.
18 April 2024
Tax and the City review for March 2024 premium
Card image Zoe Andrews
Card image Mike Lane
Keighley on the loan relationship rules, Clipperton on purposive construction and the introduction of the Reserved Investor Fund are among the developments examined by Mike Lane and Zoe Andrews (Slaughter and May).
13 March 2024
The new pension tax changes: a practical guide premium
Card image Elsa Littlewood
Card image Chris Holmes
Chris Holmes and Elsa Littlewood (BDO) examine the overhaul of the pensions tax rules in the Finance Bill.
22 February 2024
What should be done about carried interest? premium
Card image Heather Self
Most would probably agree that the current rate of tax on carried interest is too low. But whatever solution is adopted, a balance needs to be struck between complexity and ‘fairness’, writes Heather Self (Blick Rothenberg).
12 July 2023
PE funds and master holding companies: traps for the unwary premium
Card image James Shorland
James Shorland (Alvarez and Marsal) explores some of the unintended UK tax consequences of master holdco structures on portfolio companies of private equity funds. 
12 July 2023
Incentivising fund managers: carried interest v growth shares premium
Card image Kirsten Hunt
Card image Kitty Swanson
Kitty Swanson and Kirsten Hunt (Mayer Brown) consider some key issues regarding incentivising fund managers in the context of the ongoing debate surrounding carried interest.
5 July 2023
The reserved investor fund regime: restricted or unrestricted, that is the question premium
Card image Martin Shah
Martin Shah (Simmons & Simmons) reviews the proposed reserved investor fund regime, while Melville Rodrigues (Apex Group) says why it is needed.
16 May 2023
Where next for UK REITs? premium
Card image Rob Williams
Rob Williams (FTI Consulting) considers the latest refinements to the REIT regime and the further changes that may be on the horizon.
9 May 2023
Prompt tweaks to the qualifying asset holding companies regime premium
Card image Naomi Lawton
Card image James Burton
James Burton and Naomi Lawton (Allen & Overy) review some welcome changes to a helpful regime. 
2 May 2023
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