UK charities are increasingly encouraged to become limited partners in private equity funds targeting US acquisitions. Thomas Dick (DLA Piper UK) examines the related tax issues.
Matthew Hodkin (Norton Rose Fulbright) considers some enlightening detail on a new proposal to introduce a wider exemption than first contemplated by the consultation process.
Anthony Newgrosh (BKL) answers a query on a tax-efficient debt restructuring for a corporate client that can no longer service its bank borrowings
Sara Luder (Slaughter and May) explains why politicians should think carefully about the consequences of proposed tax changes