Guidance
Investment managers: Capital Gains Tax treatment of carried interest (July 2015)
This document gives guidance on the Capital Gains Tax treatment of carried interest legislation announced at Summer Budget 2015 which will have effect from 8 July 2015.
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This measure applies to all carried interest arising on or after 8 July 2015, whenever the arrangements under which it arises were entered into, unless the carried interest arises in connection with the disposal of an asset or assets of a partnership or partnerships which took place before 8 July 2015.