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Inactive members of LLPs woken up by NICs liability
  • RPC
  • United Kingdom
  • April 1 2015

On 9 March 2015, regulations were made to ensure that inactive members of Limited Liability Partnerships (LLPs) are liable for Class 2 NICs in the


Taxpayer succeeds in loss relief claim: Hamilton & Kinneil (Archerfield) Ltd and Others v HMRC
  • RPC
  • United Kingdom
  • August 6 2014

In Hamilton & Kinneil (Archerfield) Ltd and others v HMRC, the First-tier Tribunal (Tax Chamber) (FTT) held that a company which had not made a cash


R (GSTS Pathology LLP and others) v HMRC
  • RPC
  • United Kingdom
  • July 24 2013

The High Court has granted interim relief in judicial review proceedings to restrain HMRC from implementing its decision to treat pathology services


Albermarle 4 LLP v HMRC tribunal finds for the taxpayer and concludes that a trade was being carried on
  • RPC
  • United Kingdom
  • March 5 2013

In the recent case of Albermarle 4 LLP v HMRC 2013 UKFTT 83 (TC), the First-tier Tribunal (FTT) was called upon to consider the difficult question