We are proud to be one of the very few firms in the UK outside the large law firms and accountancy practices to be able to offer advisory services on the taxation aspects of all types of investment funds, their investors and their investments.

"Optimal structuring is essential"

Investment funds come in many forms. Some are based in the UK, others are based abroad commonly in jurisdictions such as Luxembourg, the Channel Islands and the Cayman Islands. Very often fund structures are necessarily complex, reflecting the diverse range of international investors. Optimal structuring is essential to ensure returns on investment are maximised and regulatory requirements are satisfied.

In the UK authorised funds are to be distinguished from unauthorised funds whilst outside the UK the traditional distinction between closed-ended funds and open-ended funds is increasingly blurred and funds can be constituted as various types of legal entity

All these types of fund involve complex legal and tax issues and the tax analysis often depends on the regulatory position, meaning specialist advice is desirable at an early stage. In all these cases we look for the best fund or transaction structure that will achieve the client’s commercial objectives.

Our Services

Working collaboratively with overseas advisers on multi jurisdictional issues we advise:

"we look for the best fund or transaction structure"

• Fund promoters on the most suitable structure for them having regard to tax issues in particular
  
• Investors on the tax and other implications for them of investing in a fund
  
• Funds themselves on structuring fund investments. This applies particularly to private equity funds and infrastructure funds
  
• Those involved in fund reorganisations and reconstructions

For details of our other Tax Advisory services please click here