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View our shorter edition on developments in the UK, EU and OECD.
January 2025
This note explores the recent surge of private capital investment in professional services.
August 2024
While the HM Treasury call for evidence is focused on the design of the future UK carried interest rules, the interaction of those rules with the taxation of inpatriates is equally important. In this article we explain how the UK currently receives an out-sized share of total European carried receipts and outlines that, to maintain that preeminent position in the future, it is critical that the UK can retain private capital executives that are currently inpatriates and continue to attract the next generation of inpatriate talent.
Following HM Treasury launching a “call for evidence” on reforming the taxation of carried interest, this article explains the existing UK carried interest regime, looks at comparable regimes across the globe and sets out potential options for reform in the UK.
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