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The government’s initial conclusions from its recent response document leave Mark Stapleton and Nicolas Kokkinos (Dechert) doubtful as to whether the stated aim of the review – to make the UK an attractive location for asset managers – will be achieved.
Giles Salmond (Eversheds) reviews HMRC guidance on VAT recovery for fund management services for defined benefit pension schemes following the judgment in PPG Holdings.
 

Lee Squires and Fiona Bantock (Hogan Lovells) look at recent developments, including: the decisions in Riskstop Consulting and Hedqvist; VAT on pension fund management costs; and the EC consultation on cross-border e-commerce.

Damien Crossley (Macfarlanes) reviews the changes to the taxation of carried interest.
 

The ruling in Paul Newey (t/a Ocean Finance) leads the month’s briefing by Lee Squires and Fiona Bantock

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