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Tax Reform › Carried Interest › Fund Managers

McDermott Will & Schulte

Carried interest in the UK: The new average holding period (AHP) condition for credit funds

McDermott Will & Schulte on

The UK tax regime for carried interest is being substantially revised from April 2026. This Alert focuses on one particular aspect: the changes to how credit funds should calculate the average holding period (AHP) of their...more

Proskauer - Tax Talks

Taxing carried interest in the UK: the new regime announced in the Labour government’s Autumn Budget 2024

Proskauer - Tax Talks on

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 Labour Party in the run up to...more

Burr & Forman

New Carried Interest Rules of Interest to Real Estate Developers and Asset Managers

Burr & Forman on

Prior to the passage of the Tax Cuts and Jobs Act (the “Act”), one of the more controversial and hotly-debated tax benefits was the so-called “carried interest,” which allowed certain fund managers and venture capital firms...more

Katten Muchin Rosenman LLP

House Bill and Senate Republicans' Bill: Impact on Hedge and Commodity Fund Investors and Managers

Katten Muchin Rosenman LLP on

The "official" House tax reform bill was released by the House Ways and Means Committee on November 9. For the most part, the provisions summarized in Katten's advisory, "Tax Reform: Hedge Funds/Commodity Funds/Fund...more

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