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9 results found

Article

Bryan Cave Leighton Paisner (Bryan Cave) | United Kingdom | 3 Apr 2014

Partnership tax changes: new salaried member rules from 6 April 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

Article

Bryan Cave Leighton Paisner (Bryan Cave) | United Kingdom | 12 Aug 2013

Taxation of partnerships

HMRC is consulting on two aspects of the tax treatment of partnerships. The consultation is open from 20 May 2013 to 9 August 2013 with

Article

Bryan Cave Leighton Paisner (Bryan Cave) | United Kingdom | 28 Mar 2013

HMRC surprise brief on payments of "trail commission" leaves little time to comply

HM Revenue and Customs ("HMRC") published a brief on payments of "trail commission" on 25 March 2013. In this

Article

Bryan Cave Leighton Paisner (Bryan Cave) | United Kingdom | 30 Mar 2012

New HMRC guidance on dual contracts

Last week HM Revenue and Customs (HMRC), the UK’s tax authority, issued revised record-keeping requirements affecting dual contract arrangements.

Article

Bryan Cave Leighton Paisner (Bryan Cave) | USA, United Kingdom | 30 Mar 2012

Swift v HMRC: UK treatment of Delaware LLCs

For the purposes of deciding how a member is to be taxed on the income they derive from their interest in an entity, HM Revenue & Customs (“HMRC”), classifies various foreign entities as either fiscally “transparent” or “opaque.”

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