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Investment Partnerships

 
© Reed Elsevier (UK) Ltd 2008
 
Michael Bell and Clara Howard Tax Practice Osborne Clarke look at the importance of investment partnerships particularly in the context of the taxation of carried interests
 
Investment partnerships come in various shapes and sizes such as property investment partnerships film investment partnerships and of course investment partnerships entered into by private equity and venture capital houses. Investment partnerships are of great importance to the UK economy in terms of inward investment and the encouragement of entrepreneurs and so they continue to grow in number.
 
In this article we concentrate on investment partnerships in the context of those used by private equity and venture capital houses looking particularly at the issue of carried interest.

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