The Rise Of The Reporting Funds

UK tax changes spark interest in reporting fund status

MARTIN SHAH AND ZOE ARNAUTOV, SIMMONS & SIMMONS

Many UK investors in non-UK funds are already keen to ensure that the shares they acquire have UK “reporting fund” status. However, two changes to the wider UK tax code mean that 2016 has seen a surge of interest from investors (including fund of funds targeting the UK market) who haven’t previously been focused on this point.

Below we take the opportunity to review the rules and explore why managers may see an upswing in investor queries on this topic.

This article is only available to subscribers.

Having problems?

If you have any questions regarding subscriptions or restricted content, please contact us on +44 (0)207 278 3385 or info@hedgefundjournal.com