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In January each year individuals are required to complete a tax return giving details of the amount and source of income and deductions claimed therefrom for the previous calendar year, together with a claim for personal relief for the current year. Based on this return, an assessment is raised setting out the tax that is due for the relevant tax year. The tax shown on the assessment is due for payment immediately on the issue of the assessment.
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New notification templates for cross-border services and registrations for both AIFMs and UCITS were included in regulations published in the Official Journal on 25 March 2024.
stands for undertakings for collective investment in transferable securities and designates those investment funds which have been set up in compliance...
In a new series of briefings from our Investment Funds team in Luxembourg, we'll be summarising the upcoming changes to the Alternative Investment Fund Managers Directive (AIFMD).