John Christian of Pinsent Masons charts a markedly changed landscape for the UK investment funds industry
The tax landscape for the UK investment funds industry has changed significantly over the past few years. This is as a result of the Government reacting positively to the UK funds industry's concerns about the impact of the UK tax regime on the international competitiveness of UK funds. There has been a perception that jurisdictions such as Ireland or Luxembourg have gained ground as the domicile of choice for internationally marketed funds and that part of the reason has been areas of complexity and uncertainty in the UK funds tax regime.
There have been several previous changes — for example the introduction of a new tax regime for property authorised funds (or PAIFs) —...
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John Christian of Pinsent Masons charts a markedly changed landscape for the UK investment funds industry
The tax landscape for the UK investment funds industry has changed significantly over the past few years. This is as a result of the Government reacting positively to the UK funds industry's concerns about the impact of the UK tax regime on the international competitiveness of UK funds. There has been a perception that jurisdictions such as Ireland or Luxembourg have gained ground as the domicile of choice for internationally marketed funds and that part of the reason has been areas of complexity and uncertainty in the UK funds tax regime.
There have been several previous changes — for example the introduction of a new tax regime for property authorised funds (or PAIFs) —...
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