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Autumn Budget 2024—carried interest taxation reform

Copyright © 2025 LexisNexis
Published on: 11 November 2024
Published by a LexisNexis Tax expert

Table of contents

  • Setting the scene
  • What is carried interest?
  • UK’s existing carried interest framework
  • Labour party approach
  • Autumn Budget 2024
  • Interim changes
  • Further reform

Article summary

Tax analysis: James McCredie, Partner, and George Apps, Senior Associate at Macfarlanes LLP consider the Autumn Budget 2024 announcements relating to the taxation of carried interest.

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Jurisdiction(s):
United Kingdom

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