Partnerships are funny things, in many ways. None more so than for tax, and for CGT in particular.
HMRC clarifies its position.
Substantial changes have been made to the profit fragmentation anti-avoidance since the original consultation was published, writes Mark Saunders (PwC).
The government is consulting on proposals for a series of reforms to limit the risk of misuse of limited partnerships.
Partner’s return inconsistent with partnerships’ return
Laura Charkin and Stephen Pevsner (King & Wood Mallesons) look back on a turbulent year for fund managers and consider the proposed new ‘income-based carried interest’ tax rules.
The Cultural Test (Television Programmes) (Amendment) (No.