ATAD 3 - How will private equity measure up?
If adopted, the “Directive laying down rules to prevent the misuse of shell entities for tax purposes”, aka “ATAD 3” or the “Unshell...
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UK interest withholding tax and the Hargreaves Property case
The recent First-Tier Tax Tribunal case of Hargreaves Property Holdings Limited v. HMRC [2021] provides a useful update, in light of...
New tax regime for UK asset holding companies
In a very exciting development for the UK funds industry, the UK Government has released its final policy paper for the new Asset Holding...
What are the key legal issues facing PE dealmakers in the UK?
Key legal issues for UK private equity dealmakers to consider in 2021 can be found in the UK chapter of The Legal 500: Private Equity...
A new dawn for UK fund vehicles, maybe...
On an initial reading, there is a lot to get excited about in HMRC's second stage consultation on the tax treatment of asset holding...
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