Regulated funds
Latest
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Article
Submitted: 10 May 2012
The ECJ has confirmed that French withholding tax levied on foreign UCITS was contrary to the freedom of establishment, since France exempted domestic UCITS from tax, opening the way to claims for repayment by funds located both in and outside the EU.
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Article
Submitted: 04 April 2012
Summary points from the English Court of Appeal judgment clarifying issues raised in relation to section 2(a)(iii) of the ISDA Master Agreement.
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Article
Submitted: 06 March 2012
The High Court has held that a customer overcharged VAT is not able under UK law to recover that VAT from HMRC on the basis of a restitutionary claim, but has deferred decision on whether the EU law right to repayment requires such a restitutionary remedy.
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Article
Submitted: 29 February 2012
A summary of today's key judgment by the Supreme Court of the United Kingdom on the Financial Service Authority's client money rules and the administration of Lehman Brothers International (Europe).
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Article
Submitted: 29 February 2012
A detailed analysis of the key judgment of the Supreme Court of the United Kingdom on the Financial Service Authority's client money rules and the administration of Lehman Brothers International (Europe).
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Article
Submitted: 25 January 2012
On 01 January 2012, French stamp duty on transfers of shares in French companies rose significantly. These changes could adversely affect both French and non French funds trading French securities.
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Article
Submitted: 22 December 2011
The FSA has published its consultation on the introduction of feeder funds as non-UCITS retail schemes (NURS) in its December 2011 quarterly consultation.
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Article
Submitted: 22 December 2011
On 21 December 2011 new legislation came into force permitting the segregation of liability between sub-funds within umbrella OEICs. Apart from some limited exceptions, all UK OEICs have two years to adopt the new rules by amending the terms of their instruments of incorporation and prospectuses to comply with the new legislation.
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General
Submitted: 16 December 2011
Introduction to UCITS
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Microsite
Submitted: 16 December 2011
This microsite is an in depth guide to the use of UCITS by hedge fund managers seeking a greater understanding of how alternative strategies may be adapted to the UCITS environment.
1 to 10 of 60