Authorised contractual (tax transparent) funds: revised draft regulations | Practical Law

Authorised contractual (tax transparent) funds: revised draft regulations | Practical Law

On 31 January 2013, HMRC published amended versions of the draft VAT, tax on chargeable gains and stamp duty and SDRT regulations for authorised contractual (tax transparent) funds alongside the publication by HM Treasury of a new version of the draft regulations governing the operation and regulation of such funds.

Authorised contractual (tax transparent) funds: revised draft regulations

Practical Law UK Legal Update 6-524-0450 (Approx. 2 pages)

Authorised contractual (tax transparent) funds: revised draft regulations

by PLC Tax
Published on 11 Feb 2013United Kingdom
On 31 January 2013, HMRC published amended versions of the draft VAT, tax on chargeable gains and stamp duty and SDRT regulations for authorised contractual (tax transparent) funds alongside the publication by HM Treasury of a new version of the draft regulations governing the operation and regulation of such funds.