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Hayley Evans Herbert Smith Freehills LLP

Results 1 to 5 of 16



LLPs: taxed as a partner? *

- January 10 2014
New legislation will apply from 6 April 2014 to determine whether a member of an LLP should be regarded as employed or self-employed for UK tax…

Co-authors: Alan Watts, Graeme Gregory, Malcolm Lombers.


LLP members not 'workers' *

- October 5 2012
The Court of Appeal has decided that LLP members do not glean employment/worker status by reason of their LLP membership alone.

Co-authors: Alan Watts, Graeme Gregory, Malcolm Lombers.


Supreme Court rules that compulsory retirement age can be lawful *

- April 25 2012
In Seldon v Clarkson Wright and Jakes, the Supreme Court today (25 April 2012) dismissed Mr Seldon's appeal that a compulsory retirement age in a partnership deed was unlawful direct age discrimination.

Co-authors: Alan Watts, Graeme Gregory, Malcolm Lombers.


Court of Appeal rules that mandatory retirement age is lawful *

- August 5 2010
The Court of Appeal has handed down its decision regarding the lawfulness of a mandatory retirement age in partnerships.

Co-authors: Alan Watts, Graeme Gregory, Malcolm Hitching.


Tax concerns for partnerships and LLPs: less than a month to 50% *

- March 22 2010
The new personal income tax rate of 50% for earnings above £150,000 is set to come in from 6 April 2010.

Co-authors: Alan Watts, Graeme Gregory, Malcolm Lombers.


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