Insights All



Employee Incentives Update | Autumn 2018

Welcome to our Employee Incentives Update for autumn 2018. This edition covers: additional flexibility for participants in SAYE plans; a focus on HMRC Spotlights; forthcoming corporate governance changes high on...

Written on: 18 Oct 2018


Read time 4m

HMRC Spotlights | An update

HMRC has published further Spotlights highlighting tax avoidance schemes that HMRC believes are being used by some companies to avoid paying tax. Spotlight 44 encourages users of disguised remuneration schemes...

Written on: 17 Oct 2018


Read time 1m

Funds Update | October 2018

Welcome to the latest edition of Osborne Clarke’s Funds Update. We hope that you find it interesting. If you would like to discuss any of the content, or have a...

Written on: 15 Oct 2018


Read time 3m

Cryptocurrency: UK tax issues for fund investors

Building upon our recent Insight which looks at the taxation of cryptocurrencies across Europe, in this article we drill down into the specific UK tax issues which fund investors should...

Written on: 15 Oct 2018


Read time 5m

LGPS Code of Transparency: call for tenders

On 3 September 2018, the Local Government Pension Scheme for England and Wales (LGPS) Advisory Board issued a call for tenders from third-party providers to create a “Code of Transparency...

Written on: 15 Oct 2018


Read time 1m

Institutional Limited Partners Association updates: GP-led restructurings and a focus on diversity and inclusion within private equity

Fund managers should be aware of these developments from the ILPA, and be prepared to address questions arising from investors. GP-led restructurings ILPA plans to update its private equity principles...

Written on: 15 Oct 2018


Read time 1m

Substance abuse: CSSF says the fund manager must be in full control

As we discussed in our previous Insight, in light of the uncertainty around Brexit, a number of asset managers have outlined plans to increase their presence in, or move part...

Written on: 15 Oct 2018


Read time 4m

The PRI’s ESG Monitoring and Reporting in Private Equity

Since the launch of the United Nations' six principles of responsible investment initiative in 2006, institutional investors are continuing to push for responsible investment and the incorporation of ESG (environmental,...

Written on: 15 Oct 2018


Read time 2m

IR35 changes in the private sector seem imminent – what do you need to do now?

We have run well-attended seminars this year on the likely form of the new IR35 regime for the private sector, and this previous briefing sets out some key issues. In...

Written on: 12 Oct 2018


Read time 3m