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How the Investment Manager Exemption identifies if overseas investors are liable for tax on transactions conducted by a UK investment manager.
Find out the rules on investments using open market price rules and how you can charge for your services as an ISA manager.
Use this form to elect to use the Alternative Investment Fund Managers (AIFM) mechanism for an AIFM partnership.
Use this form to make a special return on restricted profits for an Alternative Investment Fund Managers (AIFM) partnership that uses the AIFM mechanism.
Find legislation, guidance and forms for the Alternative Investment Fund Managers Directive tax mechanism.
The government is publishing a technical consultation on proposed reform of the VAT rules on fund management to improve legal clarity and certainty.
Use this form to tell HMRC an Alternative Investment Fund Managers (AIFM) partnership using the AIFM mechanism has a deferral or vesting event during the year.
We welcome views on the inclusion of cryptoassets in the Investment Transactions List of asset types used for the purposes of the Investment Manager Exemption (IME) and certain fund tax regimes.
Find out about how the Infrastructure and Projects Authority (IPA) help to catalyse private sector investment in new and emerging infrastructure.
Legislation to define ‘designated cryptoassets’ and include them in the list of investment transactions which qualify for the Investment Manager Exemption.
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