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Find out about the type of losses your company can offset against profits in future accounting periods.
This measure increases the rates of Capital Gains Tax on carried interest.
This measure is about the introduction of a revised tax regime for 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.
This document gives guidance on the Capital Gains Tax treatment of carried interest legislation announced at Summer Budget 2015 which will have effect from 8 July 2015.
This measure introduces a new elective accruals basis for the carried interest rules.
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