United Kingdom: Venture Capital

In this scenario, an international private client, let's call him John, a UK resident in his early 70s and a widower, found himself confronted with a substantial Inheritance Tax (IHT) bill.

In this scenario, an international private client, let's call him John, a UK resident in his early 70s and a widower, found himself confronted with a substantial Inheritance Tax (IHT) bill.

It is important that UK inheritance tax is taken into careful consideration, in particular by individuals who have assets in the UK.

Mayer Brown's UK Regulatory Update is a quarterly newsletter for the asset management sector. In this edition, covering Q1 2025, we look at consultations relating to the UK AIFMD framework...

Following market feedback review, the British Private Equity & Venture Capital Association (BVCA) has launched, in February 2025, the new revised versions of its standardised UK early-stage...

On 6 May 2025, the United Kingdom and India finalised a landmark Free Trade Agreement, marking a significant milestone in bilateral relations.

The UK Government seeks feedback on the taxation of carried interest from private capital funds. PERG and BVCA are consulting on updating the Walker Guidelines for improved transparency. The FRC is revising its going concern guidance to align with recent changes. The Court of Appeal confirmed that a multi-manager investment venture was an ordinary partnership, not separate businesses.

The Court of Appeal has assessed whether an arrangement under which investments were managed by four separate managers under four separate investor pools was merely a set of parallel, independent businesses or...

For start-ups looking for funding, investor readiness is key and the focus of the last Corporate Commentary. In this second part, Mark Diamond highlights three more key issues worth considering...