LLP

Mike Lane

Mike Lane and Zoe Andrews (Slaughter and May) examine the impact of the Autumn Budget and some recent tribunal decisions on the financial sector.

Intangible assets related party rules in context of LLP profits calculation.

Jitendra Patel

LLPs would be well advised to consider the status of their members in light of recent developments, writes Jitendra Patel (BDO).

Disposals of LLP interests were taxable as miscellaneous income.

Ian Zeider

Emily Clark

Emily Clark and Ian Zeider (Travers Smith) revisit the Upper Tribunal’s salaried members judgment in BlueCrest, focusing on what it means for LLPs. Is there now more scope to claim ‘significant influence’, but perhaps less certainty of being on the right side of the line?

Zoe Andrews

Mike Lane

Mike Lane and Zoe Andrews (Slaughter and May) provide this month’s round-up that includes Spring Finance Bill measures affecting financial services.

Oliver Marre

Amanda Hardy KC

The result of the BlueCrest appeal represents a good outcome for many businesses structured as LLPs, write Amanda Hardy QC and Oliver Marre (5 Stone Buildings).

Heather Self

Hannah Hurley

Heather Self and Hannah Hurley (Blick Rothenberg) examine the key points and the broader implications of the recent Court of Appeal decision.

Hugh Gunson Helen Coward Guy Bud

Helen Coward, Guy Bud and Hugh Gunson (Charles Russell Speechlys) examine two decisions that raise interesting points of law relating to remuneration arrangements in partnerships with individual and corporate membership.