PARTNERSHIPS

Natasha Kaye

Reshma David

Natasha Kaye and Reshma David (Cooley) examine the scope of the close company indirect loan to participator rule in CTA 2010 s 459.

Mike Lane

Zoe Andrews

Deeming rules, debits, partnerships and pension funds all feature within this month's update, by experts at Slaughter and May.

Adam Craggs

Constantine Christofi

Adam Craggs and Constantine Christofi (RPC) examine the legislation and recent case law concerning closure notices in relation to partnerships.

David Whiscombe

The importance of the basics.

David Whiscombe

Partnerships are funny things, in many ways. None more so than for tax, and for CGT in particular.

HMRC clarifies its position.

Mark Saunders

Substantial changes have been made to the profit fragmentation anti-avoidance since the original consultation was published, writes Mark Saunders (PwC).

Dominic Foulkes

Jonathan Cooklin

Dominic Foulkes and Jonathan Cooklin (Davis Polk) share their approach to understanding some of the tax issues.

The government is consulting on proposals for a series of reforms to limit the risk of misuse of limited partnerships.

James McCredie

The long awaited legislation on changes to partnership taxation has been published – and it is not as bad as you might have feared, writes James McCredie (Macfarlanes).

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