President Donald Trump has called for raising taxes on carried interest, a form of income earned by hedge funds and private ...

Carried interest is a partnership tax concept, a hallmark of investment fund economics, and a driver of powerful estate planning opportunities. At the same time, complex tax rules pose traps for the ...

As we start 2025, advisors must guide clients through the intricacies of tax and estate planning strategies. For highly compensated clients who manage private equity, venture capital and hedge funds, ...

On Wednesday 30 October 2024, the UK government announced changes to the UK taxation of carried interest as part of the 2024 Autumn Budget. Changes were expected following statements made by the ...

From 6 April 2026, carried interest in the UK will be treated as deemed trading profits and subject to Income Tax and Class 4 National Insurance Contributions (rather than being taxed in accordance ...