Policy paper

Capital Gains Tax: carried interest

This tax information and impact note deals with changes to the carried interest rules for Capital Gains Tax announced at Autumn Budget 2017.

• From: HM Revenue & Customs
• Published: 22 November 2017

Documents

Capital Gains Tax: carried interest

HTML

Draft clause

HTML

Draft explanatory notes

HTML

Details

Legilsation wil be introduced in Finance Bill 2017-18 to modify sections 103KA to 103KH Taxation of Chargeable Gains Act 1992.

Published 22 November 2017