Lauren Alder

Oct 31, 2024 | cms.law | Nick Burt |Philip Anderson |Lauren Alder |Jaspal Pachu

Home / Publications / Autumn Budget 2024 - carried interest reform In line with its election manifesto the new Labour government will amend the tax treatment of carried interest.From 6 April 2025 until 5 April 2026 there will be an interim increase in the special capital gains tax (“CGT”) rate for carry from 28% to 32%.From... Read more

Jun 5, 2024 | cms.law | Lauren Alder |Nick Burt

In order to encourage investment in domestic asset management and financial services sectors, jurisdictions across the globe have been keen to implement attractive holding company regimes. Generally, these regimes aim to minimise the tax barriers which can arise on pooling investments. A common issue faced by investors – especially where an opaque structure is used – is how to prevent investors being subject to a ‘double layer’ of taxation.