A Guide to the UK Disguised Investment Management Fee Rules

Skadden, Arps, Slate, Meagher & Flom LLP

James Anderson Greg P. Norman

The U.K. has enacted new rules effective from today that are likely to have material impact on the tax treatment of payments by a fund to its U.K.-based management executives and service providers. The rules cover areas of fund manager taxation that previously have not been specifically legislated for.

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