Carried interest is an important issue for those investing in private equity funds, hedge funds, and other funds with a similar structure. For the fund investors, it’s always important to understand ...

The UK Finance Bill 2026, which (amongst other things) overhauls the UK carried interest tax regime, has now received royal assent. The Bill changes not only the rate of which carried interest will be ...

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 ...

A new analysis has found that curbing the preferential treatment of carried interest might raise more revenue than previously estimated.