President Donald Trump has called for raising taxes on carried interest, a form of income earned by hedge funds and private equity. Trump and other critics, generally liberal Democrats, maintain that ...

Being an aspiring commercial lawyer often means being confronted by complex, often abstract, concepts leading to an often impenetrable wall of jargon for students and trainees. Next up in our Legal ...

“Carried interest” is extraordinarily misleading. It implies a fixed and very certain income stream in the way that interest bearing accounts at banks do. Which is the problem. Carried interest is the ...

“Carried interest” is extraordinarily misleading. It implies a fixed and very certain income stream in the way that interest bearing accounts at banks do. Which is the problem. Carried interest is the ...

Carried interest is generally a percentage of the profits generated by a hedge fund or private equity fund. It is what the managing partner receives as part of their compensation.

As we start 2025, advisors must guide clients through the intricacies of tax and estate planning strategies. For highly compensated clients who manage private equity, venture capital and hedge funds, ...

There’s no denying that the One Big Beautiful Bill Act (OBBBA) has changed the tone of estate-planning discussions. By making higher federal estate and gift tax exemption levels permanent, the OBBBA ...

Carried interest is a partnership tax concept, a hallmark of investment fund economics, and a driver of powerful estate planning opportunities. At the same time, complex tax rules pose traps for the ...

The Finance Bill 2025/26 proposes substantial changes to the United Kingdom taxation of carried interest. From 6 April 2026, carried interest arising to affected UK taxpayers will generally be taxed ...