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LLPS


Tax on SMEs in 2024 premium
Card image Andrew Constable
While 2024 has not exactly been plain sailing for SMEs, the tax related developments have not been as radical or fundamental as might have been feared, writes Andrew Constable (Mercer & Hole).
11 December 2024
New anti-avoidance legislation: the liquidation of LLPs premium
Card image Victoria Braid
Card image Gideon Sanitt
The changes to the taxation treatment of LLPs upon liquidation are symptomatic of an increasing focus on the taxation of LLPs, write Gideon Sanitt and Victoria Braid (Macfarlanes).
27 November 2024
Corporation tax rate complexities for corporate LLP members premium
Card image Emma Rawson
The corporation tax rates rules can be complex. Emma Rawson (ATT) looks at the particular difficulties facing corporate members of LLPs.
18 September 2024
HMRC v HFFX LLP and others premium
CA holds that discretionary payments to LLP members were taxable as miscellaneous income.
1 August 2024
What is a ‘capital’ stake in an LLP ? premium
Card image Liesl Fichardt
Card image 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.
13 September 2023
LLPs and intangibles: avoiding traps in M&A and intra-group transfers premium
Card image Lucy Urwin
Card image Gregory Price
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.
2 May 2023
LLPs and tax transparency
Card image Zoe Andrews

Time for a wholesale review?

22 June 2020
Ask an expert: Tax on the liquidation of an LLP
Card image Jackie Wheaton

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

5 March 2015
Icebreaker: sideways relief denied for IP schemes
Card image Nigel Doran

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

22 May 2014
Tax and the City briefing for March 2014 premium
Card image Helen Lethaby

Helen Lethaby reviews recent developments affecting the City

13 March 2014
EDITOR'S PICKstar
NEWSRSS Read all
Lineker case settled
10 December 2024
CASESRSS Read all
C Hoyle and others v HMRC
11 December 2024
Five key cases of 2024
11 December 2024
R Grint v HMRC
4 December 2024
IN BRIEFRSS Read all
VAT on livestream events
4 December 2024
MOST READ Read all
L v HMRC
4 December 2024
R Grint v HMRC
4 December 2024
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