IFM37100 | Overview: ContentsFrom HM Revenue & Customs · Investment Funds ManualDetailsContents6 entriesIFM37110Overview: What is the scope of this guidance?IFM37120Overview: Definition of Carried InterestIFM37130Overview: Charging provisions and capital gains tax rateIFM37140Overview: Background to the legislationIFM37150Overview: CommencementIFM37160Carried Interest: Overview: Base cost shiftNext