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
Views from tax professionals on some of the points to watch in the draft measures due to be included in this year's Finance Bill.
Helen Lethaby reviews recent developments affecting the City
John Whiting explains why partnerships matter and sets out some quick wins on their taxation, as identified by the Office of Tax Simplification
Draft legislation is to be included in Finance Bill 2014 to counter tax avoidance through the use of a partnership, but with more people being affected than previously thought, there is more thinking to be done, says James McCredie.
By George Bull
Jason Collins gives his predictions on what to expect from next week’s Autumn Statement.
As HMRC consults on two tax aspects of partnerships, Paul Tallon looks at a structure that is complex but increasingly popular
UK Uncut’s failed action against HMRC is among key recent developments covered by Helen Lethaby
Chris Chapple and Shawn Healy on the aim to block manipulation of profit and loss allocations