Tag: Carried interest

Carried interest

Carried Interest – when it arises and how much is the UK gain?

Carried interest – when it arises and how much is the UK gain? Our previous blog article on the new rules for the taxation of carried interest looked at their general impact on investment managers, including the introduction of the concept of income-based carried interest (“IBCI”) and the rule that […]

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carried interest co-invest tax planning

Carried interest, co-invest and tax planning

Carried interest, co-invest and tax planning The new rules affecting the compensation of investment managers have now come into full effect. The changes Broadly, these are as follows: Carried interest now falls into one of two categories; Income Based Carried Interest (“IBCI”) which is subject to income tax and NIC, […]

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