The UK Private Fund Limited Partnership: A 'New' Tax Transparent Vehicle for Onshore Funds

4 Pages Posted: 6 Apr 2017

See all articles by Simon Witney

Simon Witney

London School of Economics & Political Science (LSE), Students

Date Written: April 5, 2017

Abstract

Regulatory competition is a concept more familiar to American corporate lawyers than it is to Europeans but an innovation in investment fund structures in the UK represents the latest salvo in an ongoing battle for Europe’s fund management business. Recent reforms to UK limited partnership law, which will have the effect of creating a new vehicle for private fund managers, are clearly designed to build on an already popular structure in the face of increasing international competition.

Keywords: company law, regulatory competition, limited partnership

JEL Classification: K22, K20

Suggested Citation

Witney, Simon, The UK Private Fund Limited Partnership: A 'New' Tax Transparent Vehicle for Onshore Funds (April 5, 2017). LSE Law - Policy Briefing Paper No. 27. Available at SSRN: https://ssrn.com/abstract=2947656

Simon Witney (Contact Author)

London School of Economics & Political Science (LSE), Students ( email )

London, WC2A 2AE
United Kingdom

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