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LLP


Significantly influential: the BlueCrest salaried members appeal starpremium
Card image Oliver Marre
Card image Amanda Hardy KC
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). 
21 July 2022
Ingenious Film Partners in the Court of Appeal: lights, camera, action! premium
Card image Heather Self
Card image Hannah Hurley
Heather Self and Hannah Hurley (Blick Rothenberg) examine the key points and the broader implications of the recent Court of Appeal decision.
29 September 2021
Odey and Hffx: partnerships with mixed membership premium
Card image Helen Coward Hugh Gunson Guy Bud
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.
26 March 2021
Taxing excess Covid-19 support payments starpremium
Card image Helen Adams
Card image Richard Morley
Helen Adams and Richard Morley (BDO) explore how HMRC is able to recover excessive Covid-19 support payments. 
25 August 2020
Tyrwhitt: when employees become partners premium
Card image Dominic Stuttaford
Card image Sofia Casselbrant
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.
29 July 2020
Inverclyde: a retrospective line in the sand
Card image Sarah Stenton Lee Ellis Lisa Vanderheide
The introduction of retrospective legislation to fix enquiry framework issues for LLPs shows how far HMRC is prepared to go to protect its position. 
30 April 2020
Contentious tax: quarterly review premium
Card image Constantine Christofi
Card image Adam Craggs
Adam Craggs and Constantine Christofi (RPC) review recent developments over the course of the past three months.  
29 November 2019
Special report: Draft Finance Bill 2014 - points to watch
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.

13 February 2014
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