10.5 Things To Know About UK's New Disguised Fee Taxes

Law360, New York (June 25, 2015, 5:50 PM EDT) -- Effective from April 6, 2015, new rules in the U.K. seek to tax "disguised investment management fees" as ordinary income (the "DMF rules"). The trick is to know a disguised management fee when you see one. The DMF rules may affect not only funds managed or operating in the U.K., but potentially any fund that undertakes activities in the U.K. (for example, a representative of the manager meeting with a U.K. investor). This article serves as a starting point to help readers make sense of the new regime in 10.5 points....

Law360 is on it, so you are, too.

A Law360 subscription puts you at the center of fast-moving legal issues, trends and developments so you can act with speed and confidence. Over 200 articles are published daily across more than 60 topics, industries, practice areas and jurisdictions.


A Law360 subscription includes features such as

  • Daily newsletters
  • Expert analysis
  • Mobile app
  • Advanced search
  • Judge information
  • Real-time alerts
  • 450K+ searchable archived articles

And more!

Experience Law360 today with a free 7-day trial.

Start Free Trial

Already a subscriber? Click here to login

Related Sections

Law Firms

Government Agencies

Hello! I'm Law360's automated support bot.

How can I help you today?

For example, you can type:
  • I forgot my password
  • I took a free trial but didn't get a verification email
  • How do I sign up for a newsletter?
Ask a question!