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This month, King & Wood Mallesons Tax partners Stephen Pevsner and Laura Charkin were featured on Lexis Nexis discussing the Finance Act 2015 and new measures concerning disguised investment management fees.
The article analyses the key changes that have been made to the draft legislation, along with other changes that add further points of detail. In doing so, they discuss how these changes are aimed at making the legislation work in the way that was originally intended, as well as addressing some of the practical problems raised in the original drafting as part of the wide consultation process that HMRC undertook.