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Contents

Official guidance
Investment Funds Manual

IFM37100 · Overview

  • IFM37110 · What is the scope of this guidance?
  • IFM37120 · Definition of Carried Interest
  • IFM37130 · Charging provisions and capital gains tax rate
  • IFM37140 · Background to the legislation
  • IFM37150 · Commencement
  • IFM37160 · Carried Interest: Overview: Base cost shift
  1. Carried interest: Contents
  2. Overview: Contents

IFM37100 | Overview: Contents

From HM Revenue & Customs · Investment Funds Manual

Contents6 entries

  1. IFM37110Overview: What is the scope of this guidance?
  2. IFM37120Overview: Definition of Carried Interest
  3. IFM37130Overview: Charging provisions and capital gains tax rate
  4. IFM37140Overview: Background to the legislation
  5. IFM37150Overview: Commencement
  6. IFM37160Carried Interest: Overview: Base cost shift
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