Tax planning for investors
The tax status of a collective investment is critical to the overall return it produces. Investors need to be aware of the nature, timing and size of relevant tax liabilities, as well as the legal requirements regarding tax disclosure on their investments. A substantial part of our work, therefore, involves assessing the tax and disclosure sensitivities of each client, and advising them on the options available for putting in place tax-efficient investment strategies.
Our investment management practice advises business and individual clients on the tax consequences of investing in the various different types of collective investment vehicles, including hedge funds, private equity structures, property and art funds.
We act for a wide range of international clients. Many, including individual clients, family offices and trustees, have a personal tax focus; but our practice is also increasingly involved in advising companies, partnership and charities on the tax consequences of their investments.
In recent months we have advised:
- the trustees of a substantial charitable remainder trust regarding unrelated business income tax issues arising from proposed fund investments;
- a large Middle East-based insurance company with respect to its investment in US real estate fund;
- a large non-US family office on tax efficient structures for investments in US real estate, businesses and portfolio assets;
- a multinational family on tax efficient structuring of investments across multiple jurisdictions;
- a non-US bank on structuring its investment portfolio to comply with US tax rules for insurance.