Elizabeth Stone reviews the changes recently implemented by HMRC to create a more flexible and practical regime for offshore funds distributing to the UK marketplace
Ashley Crossley, Partner, Baker & McKenzie, comments on the tax issues
Recent changes to the UK tax treatment of funds have significantly enhanced their international competitiveness. Steve Lynam summarises the current state of play.
HMRC has corrected an error contained in draft technical guidance to Clause 6 and Sch 3 to the July Finance Bill, which increases to 77 the age by
The Authorised Investment Funds (Tax) (Amendment No 2) Regulations, SI 2010/1642, make new provision for the tax treatment of interest and divide
MPs debated corporation tax and capital gains tax measures on 12 July.
I was going to use this opportunity to point out what a shame it was that the efforts applied to improving the position of UK i
Roger Exwood, Head of Product Tax EMEA, Blackrock, comments
Budget analysis on employment and pensions by Philip Fisher
Review of the Budget by David Kilshaw