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 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
John Manis suggests a simpler solution to deal with ‘disguised employment’ than the one set out in the partnership tax consultation
Chris Chapple and Shawn Healy on the aim to block manipulation of profit and loss allocations