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.

Published 22 November 2017
From:
HM Revenue & Customs

Documents

Capital Gains Tax: carried interest

HTML

Draft clause

PDF, 29KB, 1 page

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Draft explanatory notes

PDF, 125KB, 1 page

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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