FUND-MANAGEMENT

Fund management exemption.

The decisions in TP, Bolt and Realreed and consultation responses on the VAT exemption for fund management and energy saving materials are reviewed by Joao Martinho and Gary Barnett (Simmons & Simmons).

Mike Lane

Zoe Andrews

Consultation responses to the VAT treatment of fund management services, Euromoney on the purpose test, recent developments on Pillar Two, and a report on the tax contribution of the UK banking sector are examined by Mike Lane and Zoe Andrews (Slaughter and May).

Mike Lane

Zoe Andrews

The latest developments that matter, reviewed by Mike Lane and Zoe Andrews (Slaughter and May).

Cathryn Vanderspar Rob Smith Ian Zeider

Ian Zeider, Rob Smith and Cathryn Vanderspar (Travers Smith) consider the UK’s interpretation of special investment fund following enactment of the recent VAT finance order.

Andrew Howard

Andrew Howard (Ropes & Gray) considers the proposals that might provide an opportunity to achieve a material boost for the UK asset management industry.

Gary Barnett

Martin Shah

This month’s guide to the VAT developments that matter, by Martin Shah and Gary Barnett (Simmons & Simmons).

Gary Barnett

Martin Shah

Your monthly VAT review, by experts at Simmons & Simmons.

Gary Barnett

Bryn Reynolds

The latest VAT developments that matter, reviewed by experts at Simmons & Simmons.

Emily Clark

Jonathan Woodall

The draft legislation taxing non-residents on gains from UK land gives funds and their investors much to think about. Emily Clark and Jonathan Woodall (Travers Smith) consider the key points.

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