Tax
SEIS, EIS, and VCTs: how UK tax reliefs shape venture fundraising
UK tax reliefs give your investors 30-50% income tax relief on qualifying investments. If your fund strategy aligns with them, fundraising gets materially easier.
Insights for emerging fund managers
Practical guides and analysis on fund structuring, regulatory frameworks, and operational best practices.
Tax
How Cayman Islands tax neutrality actually works for fund managers
No corporate tax, no capital gains tax, no withholding tax. But tax neutrality does not mean tax-free for your investors. Here is what emerging managers need to understand.
Tax
Carried interest taxation in the UK: what changes in April 2026 and what it means for your fund
The UK is reclassifying carried interest from capital gains to trading income. If your fund documents are not set up for the new average holding period test, you will pay significantly more tax.
Tax
German partnership tax returns: the filing obligation that catches fund managers off guard
If your fund has two or more German investors, you are required to file an annual partnership tax return in Germany. Most managers find out too late.