Table of contents
- What is the background to and intention behind the ‘income-based carried interest’ rules?
- How does the draft legislation work?
- What changes have been made to the previous version published on 9 December 2015?
- Do any issues remain?
- What impact do you think these rules will have on the funds sector?
- With all the changes made to the taxation of UK-based fund managers made in the past year, what are the key considerations for advisers now?
Article summary
Tax analysis: Stephen Pevsner, partner at King & Wood Mallesons, considers the latest version of the income based carried interest rules published as part of the Finance Bill 2016.
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