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With Brexit dominating the summer news agenda, this briefing is a summary of tax developments that have arisen over the last couple of months relevant to the asset management industry. Please get in touch if you would like further information (our contact details are at the end of this briefing).
There is much for funds to be positive about in the latest draft of the rules taxing non-residents on gains from UK land. In particular, the transparency and exemption elections are included in roughly the form expected, and HMRC has clearly listened carefully to concerns raised by the industry.
Doug Bryden and John Buttanshaw write for Who's Who Legal on Responsible investment.