LLPS

The corporation tax rates rules can be complex. Emma Rawson (ATT) looks at the particular difficulties facing corporate members of LLPs.

CA holds that discretionary payments to LLP members were taxable as miscellaneous income.

Liesl Fichardt

Emily Au

In recent years, LLPs have been the focus of ongoing challenges by HMRC – this is to become even more complex as HMRC seek to challenge the nature of a ‘capital’ stake in an LLP. Liesl Fichardt and Emily Au (Quinn Emanuel) examine the key issues.

Gregory Price

Lucy Urwin

Gregory Price and Lucy Urwin (Macfarlanes) discuss the challenges of dealing with LLPs in the context of M&A and group reorganisations in light of recent case law.

Zoe Andrews

Time for a wholesale review?

Jackie Wheaton

Jackie Wheaton (Moore Stephens) answers a query on the tax consequences of the liquidation of an LLP.

Nigel Doran

Nigel Doran analyses the 147 page tribunal decision, which has attracted so much recent media coverage.

Helen Lethaby

Helen Lethaby reviews recent developments affecting the City

George Bull

Malcolm Cook

HMRC has issued revised guidance notes for taxing LLP members. George Bull and Malcolm Cook consider whether the taxman listened to the profession’s concerns

Mark Baldwin

Mark Baldwin considers the revised guidance on the new ‘salaried member’ rules, released last week by HMRC, that will treat members of an LLP as an employee for tax purposes in certain circumstances

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