Part 19-1-14b Tax treatment of certain Venture Fund Managers (S541A) 14B.1 Section 41 Finance (No 2) Act 2008 inserted section 541C TCA 1997 and introduced a new tax regime for the return (known as carried interest) received by venture capital managers for managing investments in certain venture capital funds. Section 541C has been amended by section 46 Finance […]

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