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Reserved Investor Fund

HM Revenue & Customs and HM Treasury are introducing new tax rules for the Reserved Investor Fund (RIF), a financial structure for co-ownership investment schemes, through draft regulations and consultation on tax treatment. The policy also addresses financial promotion exemptions for high net worth and sophisticated investors, and relates to the broader overseas funds regime. This is an active tax policy initiative with draft statutory instruments and consultation documents recently published.

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7 Nov 2023 | Consultation outcome HM Treasury linked

Financial promotion exemptions for high net worth individuals and sophisticated investors: a consultation — outcome published

The government is consulting on proposals to amend the financial promotion exemptions for high net worth individuals and sophisticated investors.

▤ View document · ↗ GOV.UK · ↓ Financial promotion exemptions for high net wor… (41pp)
+1 more
↓ Financial promotion exemptions for high net worth individua… (32pp)
9 Mar 2022 | Consultation outcome HM Treasury linked

Financial promotion exemptions for high net worth individuals and sophisticated investors: a consultation — consultation closed

The government is consulting on proposals to amend the financial promotion exemptions for high net worth individuals and sophisticated investors.

▤ View document · ↗ GOV.UK · ↓ Financial promotion exemptions for high net wor… (41pp)
+1 more
↓ Financial promotion exemptions for high net worth individua… (32pp)
15 Dec 2021 | Consultation outcome HM Treasury linked

Financial promotion exemptions for high net worth individuals and sophisticated investors: a consultation — consultation opened

The government is consulting on proposals to amend the financial promotion exemptions for high net worth individuals and sophisticated investors.

▤ View document · ↗ GOV.UK · ↓ Financial promotion exemptions for high net wor… (41pp)
+1 more
↓ Financial promotion exemptions for high net worth individua… (32pp)
20 Mar 2017 | Policy paper HM Revenue & Customs linked

Draft legislation: the Co-ownership Authorised Contractual Schemes (Tax) Regulations 2017

This draft legislation introduces new legal requirements on the operator of a co-ownership authorised contractual scheme (CoACS) provide certain tax information both to investors in the scheme and to HM Revenue and Customs.

▤ View document · ↗ GOV.UK · ↓ The Co-ownership Authorised Contractual Schemes… (4pp)
+1 more
↓ Explanatory Memorandum to the Co-ownership Authorised Contr… (3pp)
20 Mar 2017 | Policy paper HM Revenue & Customs linked

Draft legislation: the Collective Investment Schemes and Offshore Funds Regulations 2017

Draft legislation for investors in a co-ownership authorised contractual scheme (CoACS) or and offshore transparent fund who disposes of units in the fund should compute the chargeable gain.

▤ View document · ↗ GOV.UK · ↓ The Collective Investment Schemes and Offshore … (6pp)
+1 more
↓ Explanatory memorandum: the Collective Investment Schemes a… (2pp)
24 Mar 2016 | Consultation outcome HM Treasury linked

Consultation: proposal to use a Legislative Reform Order to change partnership legislation on collective investment schemes — outcome published

This consultation outlines proposed changes to UK partnership legislation, effectively accommodating limited partnerships for private equity investments.

▤ View document · ↗ GOV.UK · ↓ Proposal on using Legislative Reform Order to c… (21pp)
+2 more
↓ The Legislative Reform (Limited Partnerships) Order 2015 dr… (9pp) ↓ Proposal on using Legislative Reform Order to change partne… (24pp)
5 Oct 2015 | Consultation outcome HM Treasury linked

Consultation: proposal to use a Legislative Reform Order to change partnership legislation on collective investment schemes — consultation closed

This consultation outlines proposed changes to UK partnership legislation, effectively accommodating limited partnerships for private equity investments.

▤ View document · ↗ GOV.UK · ↓ Proposal on using Legislative Reform Order to c… (21pp)
+2 more
↓ The Legislative Reform (Limited Partnerships) Order 2015 dr… (9pp) ↓ Proposal on using Legislative Reform Order to change partne… (24pp)
23 Jul 2015 | Consultation outcome HM Treasury linked

Consultation: proposal to use a Legislative Reform Order to change partnership legislation on collective investment schemes — consultation opened

This consultation outlines proposed changes to UK partnership legislation, effectively accommodating limited partnerships for private equity investments.

▤ View document · ↗ GOV.UK · ↓ Proposal on using Legislative Reform Order to c… (21pp)
+2 more
↓ The Legislative Reform (Limited Partnerships) Order 2015 dr… (9pp) ↓ Proposal on using Legislative Reform Order to change partne… (24pp)