SPECIAL-INVESTMENT-FUNDS

Rob Smith Ian Zeider Cathryn Vanderspar

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.

Lee Squires

Fiona Bantock

Lee Squires and Fiona Bantock (Hogan Lovells) report the latest VAT developments that matter.

Michael Alliston

Josh Lom

Josh Lom and Michael Alliston (Herbert Smith Freehills) review a decision which sheds fresh light on the investment management VAT exemption by considering its application to an innovative digital investment management platform.

Laura Charkin

Stephen Pevsner

Laura Charkin and Stephen Pevsner (King & Wood Mallesons) look back on a turbulent year for fund managers and consider the proposed new ‘income-based carried interest’ tax rules.

Stuart Pibworth Will Smith Leonard Ng Chris Brause

Will Smith, Leonard Ng, Chris Brause and Stuart Pibworth (Sidley Austin) review recent developments within the investment funds industry which faces numerous challenges in the form of UK and international tax initiatives, as well as ongoing regulatory change.

Lee Squires

Fiona Bantock

In this month’s briefing, Lee Squires and Fiona Bantock (Hogan Lovells) examine four recent VAT cases: Littlewoods Retail, Fiscale Eenheid X, French Connection and R (Premier Foods (Holdings) Ltd).