August 2024
Inpatriates and carried interest
While the HM Treasury call for evidence is focused on the design of the future UK carried interest rules, the interaction of those rules with the taxation of inpatriates is equally important. In this article we explain how the UK currently receives an out-sized share of total European carried receipts and outlines that, to maintain that preeminent position in the future, it is critical that the UK can retain private capital executives that are currently inpatriates and continue to attract the next generation of inpatriate talent.
