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Contents

Official guidance
Investment Funds Manual

IFM36500 · Carried interest and profit related returns

  • IFM36510 · Introduction
  • IFM36520 · Meaning of carried interest
  • IFM36530 · The "no significant risk" test
  • IFM36540 · Sums treated as carried interest
  • IFM36550 · Tax Distributions
  1. Disguised investment management fees: Contents
  2. Carried interest and profit related returns: Contents

IFM36500 | Carried interest and profit related returns: Contents

From HM Revenue & Customs · Investment Funds Manual

Contents5 entries

  1. IFM36510Carried interest and profit related returns: Introduction
  2. IFM36520Carried interest and profit related returns: Meaning of carried interest
  3. IFM36530Carried interest and profit related returns: The "no significant risk" test: Contents
  4. IFM36540Carried interest and profit related returns: Sums treated as carried interest
  5. IFM36550Carried interest and profit related returns: Tax Distributions
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