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Results: 1-10 of 104

LLPs - are your salaried partners on the payroll?

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • April 16 2014

As of 6 April 2014 partners who are not (in HMRCs view) "real" partners should now be on the payroll (and subject to RTI) and chargeable to income tax

Professional negligence: Court of Appeal comes to the rescue in Mehjoo

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • April 14 2014

It is clear from the acres of press coverage devoted to people avoiding taxes by arrangements of varying complexity, that anybody who advises on such

Accountants’ scope of duty clarified by Court of Appeal

  • Bolt Burdon Kemp
  • -
  • United Kingdom
  • -
  • April 8 2014

The Court of Appeal recently handed down its judgment in the case of Hossein Mehjoo v Harben Barker (A Firm) and Harben Barker Limited 2014 EWCA

Partnership tax changes: new salaried member rules from 6 April 2014

  • Bryan Cave LLP
  • -
  • United Kingdom
  • -
  • April 3 2014

By way of a summary of current UK tax legislation, a member in an LLP is treated as self-employed even if that member is actually an employee. This

Proposed changes to the tax treatment of partnerships and LLPs: revised technical note and guidance from HMRC on new “salaried members” rules

  • Fried Frank Harris Shriver & Jacobson LLP
  • -
  • United Kingdom
  • -
  • March 21 2014

Following widespread requests for clarification of the draft legislation on disguised employment of members of limited liability partnerships (“LLPs”

Employee shareholder status where are we now?

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • March 3 2014

Six months ago, "employee shareholder status" was introduced, bringing with it a favourable tax regime for employees willing to forfeit certain of

Daylight robbery: what constitutes a "supply of goods"?

  • Baker & McKenzie
  • -
  • European Union, United Kingdom
  • -
  • February 28 2014

The meaning of "supply of goods" should be interpreted broadly and objectively. In the case of Dixons, customers had fraudulently used payment cards

Selling a business tax efficiently

  • Boodle Hatfield
  • -
  • United Kingdom
  • -
  • February 27 2014

After years of managing my own successful business the time has now come to sell and retire. The sale is expected to net a considerable amount of

Business rates: the British Retail Consortium’s road to reform

  • Shepherd & Wedderburn LLP
  • -
  • United Kingdom
  • -
  • February 21 2014

Business Rates has been a hot potato in the property industry for many years, no more so than in the retail sector. We are a nation of shoppers, yet

Death of the salaried partner? Wide ranging changes to LLP member taxation to come into force on 6 April 2014

  • McDermott Will & Emery
  • -
  • United Kingdom
  • -
  • February 13 2014

Wide ranging changes to the way in which LLP members are taxed are due to take effect on 6 April 2014. LLPs and their members, particularly those in