Epstein Index›Documents›EFTA01393930
💨IMPACT LEVEL 1 — MEH

Epstein File EFTA01393930: Treat (DS10)

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This document is a tax guidance memorandum regarding the treatment of a fund under UK tax law. HM Revenue & Customs determined that the fund would not be treated as a separate taxable entity for UK income and capital gains tax purposes. The document addresses tax classification and regulatory treatment of the fund structure.

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HM Revenue & Customs will not **treat** the Fund as a separate taxable entity for UK income and capital gains tax purposes.

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