Hayley Evans
Herbert Smith Freehills LLP
Articles
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...
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....
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....
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....
Tax concerns for partnerships and LLPs: less than a month to 50
United Kingdom - 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....
