Investment Management Tax / Tax Outlook 2018


Investment Management Tax / Tax Outlook 2018

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Link'n Learn - Investment Management Tax / Tax Outlook 2018

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UK Tax

  • Proposed changes in non-UK resident taxation for investors holding UK real property investments
  • New Trust Registration requirements in the UK

International Tax

  • Changes to capital gains tax on Indian securities
  • French flat withholding tax on investment income; and
  • A brief summary of other recent international tax updates/changes

Irish Tax

  • Introduction of iXBRL reporting for Irish funds (likely property funds initially)
  • New return form for Irish Real Estate Funds expected in 2018
  • Updated guidance expected on Irish securitisation companies (which are often used in structures with fund vehicles)
  • Changes to Certificates of Residence by Irish Revenue
  • Extension of Irish CbCR reporting deadline for FY16 to 28 February
  • Changes to Investment Limited Partnership legislation expected in 2018


  • Sheelan Shah, Director, Tax, United Kingdom
  • Seamus Kennedy, Senior Manager, Tax, Ireland

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Link'n Learn | 2018 Programme