A Guide to the UK Disguised Investment Management Fee Rules

Skadden, Arps, Slate, Meagher & Flom LLP

James Anderson Stephen G. Sims Thomas J. Kim 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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