All posts with the topic: investment funds

Following the Autumn Statement, I reported on measures to prevent investment fund managers receiving “disguised fee income” without paying income tax on it as trading or employment income.  While this was prompted by arrangements such as GPLP structures, the draft legislation went much further and would potentially have brought carried interest and co-investment interests into … Continue reading Investment fund managers: taxation of disguised fees – fixed or not?

A few interesting tax changes announced today across the funds spectrum: UK authorised funds The 0.5% stamp duty reserve charge on dealings in units in UK unit trusts and OEICs will be abolished from 1st April 2014,  a very welcome change. The Government will consult on a proposal to remove the requirement to withhold tax … Continue reading Investment funds – changes in the Budget