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Disguised investment management fees
The Disguised Investment Management Fees (DIMF) are broad anti-avoidance rules designed to prevent management fees from arising for the benefit of an investment manager in a way that has not been subject to UK tax.
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Carried interest
Carried interest is the share of the profit earned by the fund due to the investment managers on the funds’ investments.
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Non-domiciled investment managers considerations
Non-domiciled individuals living in the UK are subject to specialist rules.
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PKF Littlejohn opens in Manchester as part of ambitious growth plans
PKF Littlejohn is delighted to announce the opening of its Manchester’s office.
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Reporting fund regime
The offshore fund regime was introduced to stop investors from gaining an advantage by rolling up income in offshore structures and paying capital gains tax on disposal.
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PKF Littlejohn appoints new Business Services Partner
PKF has hired Hannes Verwey as a Partner in its Audit team in London.
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Deal alert: Golden Metal Resources Plc
We are delighted to have supported Golden Metal Resources PLC on its admission to trading on AIM.
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Deal alert: Drumz plc
We are delighted to have supported Drumz plc on their acquisition of Acuity Risk Management Limited (“Acuity”).
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Broking Breakfast: FCA Business Plan 2023/24
Watch our on-demand webinar to discover what it means for you
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PKF GM expert predicts ‘tsunami’ of insolvencies
Leading restructuring and insolvency professional Oliver Collinge predicts ‘tsunami’ of insolvencies.
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TaxTalk – May 2023
Welcome to the May 2023 edition of TaxTalk.
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HMRC’s VAT decisions: look out for errors
When it comes to HMRC and VAT, it seems there is good reason to be prepared for the worst outcome – and plan accordingly. We look at two court cases that prove the point.
