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February 25, 2021

A proposed bill would tax carried interests at ordinary income rates.

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The UK Government’s public consultation on Asset Holding companies (AHCs) has just finished, having run from December 15, 2020 to February 23, 2021. We explore some of the features of the consultation and the challenges the UK Government faces in creating a new tax regime.

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Proposed legislation at the state and federal level would put the squeeze on high-income taxpayers.

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If enacted, this legislation would impose a mortgage recording tax on mezzanine debt and preferred equity investments.

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Key Contacts

Linda Z. Swartz
Partner
T. +1 212 504 6062
linda.swartz@cwt.com

 

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Partner
T. +44 (0) 20 7170 8697
adam.blakemore@cwt.com

Jon Brose
Partner
T. +1 212 504 6376
jon.brose@cwt.com

Andrew Carlon
Partner
T. +1 212 504 6378
andrew.carlon@cwt.com

Mark P. Howe
Partner
T. +1 202 862 2236
mark.howe@cwt.com

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