2 articles tagged with Carried Interest.
Carried interest CGT rises to 32% from April 2026. Who is affected, what qualifies, income treatment for non-qualifying carried interest, and AIFMD conditions.
A new carried interest regime took effect from April 2025, replacing the old 28% CGT treatment with a 32.5% blended rate. Here is what the changes mean for fund managers and how the transition rules apply.