Being an aspiring commercial lawyer often means being confronted by complex, often abstract, concepts leading to an often impenetrable wall of jargon for students and trainees. Next up in our Legal ...

President Donald Trump has called for raising taxes on carried interest, a form of income earned by hedge funds and private equity. Trump and other critics, generally liberal Democrats, maintain that ...

Senate Democrats passed historic climate, healthcare and tax legislation on Sunday. The bill now heads to the House. An initial draft of the Inflation Reduction Act would have tweaked the taxation of ...

“Carried interest” is extraordinarily misleading. It implies a fixed and very certain income stream in the way that interest bearing accounts at banks do. Which is the problem. Carried interest is the ...

There’s no denying that the One Big Beautiful Bill Act (OBBBA) has changed the tone of estate-planning discussions. By making higher federal estate and gift tax exemption levels permanent, the OBBBA ...

Carried interest is a partnership tax concept, a hallmark of investment fund economics, and a driver of powerful estate planning opportunities. At the same time, complex tax rules pose traps for the ...

Carried interest is generally a percentage of the profits generated by a hedge fund or private equity fund. Learn more about carried interest and how it works.

“Carried interest” is extraordinarily misleading. It implies a fixed and very certain income stream in the way that interest bearing accounts at banks do. Which is the problem. Carried interest is the ...

“The hedge fund guys are getting away with murder,” Republican presidential candidate Donald Trump said in an interview on the Sunday-morning news program Face the Nation. All of his potential ...

In late October of 2024 the UK Government announced its plans to bring carried interest within the income tax regime from April 2026, to be taxed as deemed trading income, subject to an effective tax ...

Carried interest is a profit share accruing to investment fund managers, incentivising them to maximise returns for investors in the fund. Carried interest, or carry, is a financial arrangement ...