The Taxman Cometh – Are You Prepared?

Key tax considerations affecting investment managers in the UK

DARREN OSWICK AND MARTIN SHAH, PARTNERS, SIMMONS & SIMMONS

HMRC is increasingly focussing on the tax affairs of investment management businesses, particularly those structured as LLPs. We discuss below two particular areas of HMRC interest, and the strategies that businesses should be considering in order to best position themselves to deal with such interest.

The present (and future)
HMRC introduced the ‘salaried member’ rules in April 2014. These rules required LLPs to...

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