PENSIONS INVESTMENTS

Heather Self

Most would probably agree that the current rate of tax on carried interest is too low. But whatever solution is adopted, a balance needs to be struck between complexity and ‘fairness’, writes Heather Self (Blick Rothenberg).

James Shorland

James Shorland (Alvarez and Marsal) explores some of the unintended UK tax consequences of master holdco structures on portfolio companies of private equity funds.

Kirsten Hunt

Kitty Swanson

Kitty Swanson and Kirsten Hunt (Mayer Brown) consider some key issues regarding incentivising fund managers in the context of the ongoing debate surrounding carried interest.

Martin Shah

Martin Shah (Simmons & Simmons) reviews the proposed reserved investor fund regime, while Melville Rodrigues (Apex Group) says why it is needed.

Rob Williams

Rob Williams (FTI Consulting) considers the latest refinements to the REIT regime and the further changes that may be on the horizon.

Naomi Lawton

James Burton

James Burton and Naomi Lawton (Allen & Overy) review some welcome changes to a helpful regime.

Mike J Haynes

In the Spring Budget, the chancellor announced significant changes to pensions taxation, not least the abolition of the lifetime allowance. Mike J Haynes (Andersen) identifies the opportunities and the risks in the new regime.

Benjamin Wonnacott

The Court of Appeal has found decisively for HMRC in Centrica Overseas Holdings Ltd on the basis of the statutory disallowance for management expenses of a capital nature. Benjamin Wonnacott (Ropes & Gray) reviews the judgment and its implications.