President Donald Trump has called for raising taxes on carried interest, a form of income earned by hedge funds and private ...

Being an aspiring commercial lawyer often means being confronted by complex, often abstract, concepts leading to an often impenetrable wall of jargon for students and trainees. Next up in our Legal ...

Carried interest is a partnership tax concept, a hallmark of investment fund economics, and a driver of powerful estate planning opportunities. At the same time, complex tax rules pose traps for the ...

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 ...