Proposed new UK rules will tax carried interest in certain funds as income, with only specified funds entitled to capital gains treatment -
The UK government published draft legislation on 9 December 2015 amending the...more
Over the years the UK has seen a variety of tax efficient schemes available to incentivize management; and in 2014 the Employee Shareholder Status (ESS) regime was added into the mix.
ESS essentially allows an employee...more