Navigating Carried Interest Taxation - Practical Insights for Finance Professionals

Introduction

Presented by leading tax barrister Ben Symons of Old Square Tax Chambers, this new virtual classroom seminar will explore the evolving taxation of carried interest.

With recent legislative reforms and landmark case law reshaping the landscape, this session will provide clarity on the key issues, compliance challenges, and planning opportunities now facing accountants, fund managers, and advisers.

What You Will Learn

This live and interactive session will cover the following:

• Understanding carried interest - what it is and why it matters
• The controversy - why carried interest remains a political and tax policy flashpoint
• Finance Act 2025 updates - key changes to the existing carried interest regime
• Finance Act 2026 - introduction of a new income tax framework for taxing carried interest
• Non-UK resident executives - implications for private equity professionals seeking to avoid creating a UK permanent establishment
• The new FIG regime - impact on fund managers and private equity executives
• Double taxation mitigation - strategies to manage cross-border tax exposures
• Case study - Ferguson-Davie & Edwards v HMRC [2024] - key takeaways and practical implications
• Tax planning insights - structuring ideas and compliance considerations
• Case study - HMRC v Bluecrest Capital Management (UK) LLP [2025] - lessons from the latest tribunal decision

Recording of live sessions: Soon after the Learn Live session has taken place you will be able to go back and access the recording - should you wish to revisit the material discussed.