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
Your guide to the key measures
As HMRC consults on two tax aspects of partnerships, Paul Tallon looks at a structure that is complex but increasingly popular
Chris Hutley-Hurst reviews the condoc aimed at settling ‘unintended inconsistencies’
HMRC has published an open consultation on changes to two aspects of the tax rules on partnerships in order to prevent tax loss arising from disguising employment relationships through limited liability partnerships, and certain arrangements involving allocation of profits and losses among partne
James Bullock looks at the activist group's failed attempt to challenge HMRC
The Queen’s Speech on 8 May confirmed that the government will introduce a National Insurance Contributions Bill to provide for a £2,000 “employment allowance” from April 2014, extend the general anti-abuse rule to NICs, prevent the use of offshore employment payroll intermediaries to avoid emplo
Payment will not be required for earlier years
Andrew Marr answers a query concerning the problems with hybrid LLPs and company structures