ND.2803 Consultation Response—Reform Of The Tax Treatment Of Carried Interest

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Commentary

New developments, tax rates and allowances, table of cases

Following a call for evidence on the treatment of carried interest, HMRC published a response at the Autumn Budget 2024 and set out next steps. From

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E5.406A Employees of European Union institutions—tax exemptions

E4.507S Operation of the charge on securities with artificially enhanced market value

I4.265 Lifetime transfers reported late

B3.340A Hire purchase of plant and machinery and similar contracts

E4.11120 Additional annual returns by employers—overview

E6.303A Domicile of origin

B2.413 Car hire

C2.501A Compensation and capital gains tax—overview

E1.1502 Tax treatment of transfers with accrued interest

I5.226 Disposals of QIIPs for consideration

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

E1.1435 Appealing transactions in securities counteraction notices

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

D1.1061 Substantial shareholding exemption—interaction with other reliefs

E7.234 Other types of lifetime benefit lump sum

B2.472 Tax and tax-related expenditure

D6.233 Rights issue—sale of rights nil paid

E1.416 Dividends from non-UK resident companies—general

D4.412 CFCs—excluded territories exemption

I5.1304 Beneficiary with contingent interest

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