Tax inversion deals
Tax inversion deals involve a company that is domiciled for tax purposes in one country allowing itself to be take over by a smaller company in a different, less punitive tax […]
Non-mainstream pooled investment
The concept of a non-mainstream pooled investment (NMPI) was created by the FCA at the end of 2013. Funds that are classified as non mainstream pooled investment cannot market themselves […]
Annual General Meeting
Every quoted UK domiciled company holds a meeting each year where shareholders get to vote on matters important for the company. The agenda usually includes approving the Annual Report and […]
Special purpose vehicle
A legal entity, sometimes a company, set up for a specific purpose such as holding an asset or group of assets. These are common in the structures of property funds […]
Offshore fund
A closed-end fund that is domiciled outside the UK, usually in a country with a more favourable tax regime like Guernsey, Jersey or the Cayman Islands
Investment trust definition
An investment trust is a company domiciled in the UK. (see Investment Company ) Investment trusts must: invest in shares, land or other assets with the aim of spreading investment risk, […]