https://sifted.eu/articles/what-is-carried-interest-vc
Dec 11, 2023 - Carried interest provides GPs of VC funds and the wider investment team with an incentive to find the best deals — here's how it works.
what it iscarried interestand howvc
https://www.gov.uk/government/publications/elective-accruals-basis-for-the-carried-interest-rules
This measure introduces a new elective accruals basis for the carried interest rules.
carried interestelectiveaccrualsbasisrules
https://www.ey.com/en_gl/technical/tax-alerts/united-kingdom-how-the-taxation-of-carried-interest-in-the-uk-is-changing
The capital gains tax rate on carried interest in the United Kingdom (UK) increases as of 6 April 2025 to a single rate of 32% (up from 28% or 18% for basic...
united kingdomcarried interesttaxation