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LLP


Mike Lane and Zoe Andrews (Slaughter and May) provide this month’s round-up that includes Spring Finance Bill measures affecting financial services.
The result of the BlueCrest appeal represents a good outcome for many businesses structured as LLPs, write Amanda Hardy QC and Oliver Marre (5 Stone Buildings). 
Heather Self and Hannah Hurley (Blick Rothenberg) examine the key points and the broader implications of the recent Court of Appeal decision.
Card image Helen Coward, Guy Bud, Hugh Gunson
Helen Coward, Guy Bud and Hugh Gunson (Charles Russell Speechlys) examine two decisions that raise interesting points of law relating to remuneration arrangements in partnerships with individual and corporate membership.
Helen Adams and Richard Morley (BDO) explore how HMRC is able to recover excessive Covid-19 support payments. 
Dominic Stuttaford and Sofia Casselbrant-Multala (Norton Rose Fulbright) review the NICs treatment of bonus payments by LLP to former employees who subsequently become members.
Card image Sarah Stenton, Lisa Vanderheide, Lee Ellis
The introduction of retrospective legislation to fix enquiry framework issues for LLPs shows how far HMRC is prepared to go to protect its position. 
Adam Craggs and Constantine Christofi (RPC) review recent developments over the course of the past three months.  
Card image Kevin Hall, George Bull, Punam Birly, Chris Agnoli, Michael Alliston, Sandy Bhogal, Andrew Goldstone, Patrick O'Gara, Sophie Dworetzsky

Views from tax professionals on some of the points to watch in the draft measures due to be included in this year's Finance Bill.

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