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LLPs: taxed as a partner?

United Kingdom - 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...

Alan Watts, Malcolm Lombers, Hayley Evans.

LLP members not 'workers'

United Kingdom - October 5 2012 The Court of Appeal has decided that LLP members do not glean employmentworker status by reason of their LLP membership alone....

Alan Watts, Malcolm Lombers, Hayley Evans.

Supreme Court rules that compulsory retirement age can be lawful

United Kingdom - 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....

Alan Watts, Malcolm Lombers, Hayley Evans.

Court of Appeal rules that mandatory retirement age is lawful

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

Malcolm Hitching, Alan Watts, Hayley Evans.

Retirement age: Court of Appeal hearing date scheduled

United Kingdom - March 22 2010 As noted in our last Partnership e-bulletin, the Court of Appeal in Seldon v Clarkson Wright & Jakes is due to consider the circumstances in which a compulsory retirement age for partners can be justified as a proportionate means of achieving a legitimate aim, in light of the ruling in Heyday that the UK's compulsory retirement age for employees of 65 does not breach EU law....

Alan Watts, Malcolm Lombers, Hayley Evans.