UK
Ireland
Simon Hart advises financial services businesses on a broad range of tax matters, with a particular focus on private capital and investment funds.
He works with asset managers and investors on the tax aspects of fund launches, structuring, transactions and the ongoing lifecycle of investment vehicles. Simon supports clients across private equity, real assets, private credit, and other investment strategies, helping them navigate complex UK and international tax considerations.
Experience
Simon's experience includes advising on fund structuring, carried interest, cross-border investment structures, transactions and wider tax issues affecting financial services businesses.
Notable client work and achievements
Simon has contributed to industry developments in financial services taxation, including areas such as the Qualifying Asset Holding Company regime, carried interest and private capital structures.
He has co-authored chapters on investment fund taxation for technical publications and regularly shares market insight at industry events and discussions.
Professional qualifications/memberships
Member of the ICAEW
Article
HMRC reverse hybrid consultation: The impact on fund structures and investor groups
HMRC’s recent consultation considers potential changes to how UK resident individuals are taxed when they are members of entities such as US LLCs. We consider how these proposals could affect fund structures and investor groups.
Article
Corporation tax deductions for share schemes: Unlocking opportunities for international employees
Ensuring that corporation tax relief is fully and accurately claimed is a priority for any multinational group. One area that frequently presents both significant opportunities and complex risks is the statutory deduction available for employee share acquisitions under Part 12 of the Corporation Tax Act 2009 (CTA 2009).