Carried interest taxation in the UK: reform but not abolition
Proposal to amend UK carried interest tax regime: Part one | DLA Piper
HMRC publishes new guidance on reporting carried interest in personal tax returns – Macfarlanes
www.dlapiper.com/-/media/project/dlapiper-tenant/dlapiper/pdf/insights/2025/ibci-rules.pdf?rev=54cea764bf9b4c5da1085d888fb4f54e
www.akingump.com/en/insights/alerts/from-crackdown-to-calibration-the-uks-evolving-carried-interest-regime
www.proskauertaxtalks.com/2025/06/uk-government-carried-interest-tax-reforms-consultation-process-no-new-conditions-territorial-limits-clarified/#page=1
www.osborneclarke.com/insights/uk-government-makes-concessions-regarding-new-carried-interest-tax-regime
www.hsfkramer.com/notes/tid/2025-posts/carried-interest-private-capital#page=1
www.friedfrank.com/news-and-insights/uk-carried-interest-tax-reform-q-a-12474
www.burges-salmon.com/our-thinking/carried-interest-and-uk-tax-changes-are-coming/
www.charlesrussellspeechlys.com/en/insights/expert-insights/private-client/2025/reforms-to-the-uk-tax-treatment-of-carried-interest/
a29067_tax_carried_flyer_v4.pdf
Carried interest consultation: Government makes concessions
The Tax Treatment of Carried Interest – Government Response and Policy Update – Weil Tax BLOG
carried-interest-tax-reform-latest-developments-and-next-steps-macfarlanes.pdf
The UK’s New Regime for Carried Interest Taxation — How the Draft Legislation Stacks Up
New UK carried interest tax regime: draft rules published | Travers Smith
UK carried interest regime: draft legislation confirms scope and conditions
tax-uk-carried-interest.pdf
Europe: Fundamental Reform of UK Taxation of Carried Interest – Global Investment Law Watch
HMRC Publishes Draft Legislation for New UK Carried Interest Tax Regime | Katten Muchin Rosenman LLP
Overview of the draft legislation implementing the proposed changes to the UK tax treatment of carried interest
Carried interest tax reform – how it will work from 6 April 2026 – BDO
What fund managers need to know about the UK’s new carried interest tax regime | Osborne Clarke
See also:
Global: Compare and contrast of tax treatment of carried interest in 7 jurisdictions | Eversheds Sutherland
Carried interest in the UK: The new average holding period (AHP) condition for credit funds | McDermott
