CG38623 - Trustee’s’ gains – carried interest

Carried Interest gains under section 103KA(2) or (3) TCGA 1992

To avoid difficulties that can arise through double taxation any amount of chargeable gains that are treated as accruing under S103KA(2) or (3) these are specifically excluded from the scope of S13*, S86 and S87.

*This section was re-written for disposals from 6 April 2019 see CG10150.