OUR PICK OF THIS WEEK'S CASES
Appeal by a partner who is not the representative member
In Eclipse Film Partners No. 35 LLP, the Court of Appeal ruled that the film partnership’s activities did not constitute trading. Chris Bates and Judy Harrison (Norton Rose Fulbright) examine the judgment and consider the consequences
Jackie Wheaton (Moore Stephens) answers a query on the tax consequences of the liquidation of an LLP.
Allan Cinnamon provides an update on tax treaty developments
Exit charges and freedom of establishment
The Office of Tax Simplification (OTS) has published its third and possibly final report on the subject of the taxation of partnerships for smaller unrepresented businesses that are trading in an unincorporated form. Mark Waddilove (Baker Tilly) which responded to the consultation, assesses the report.
The Office for Tax Simplification (OTS) has published its final report and recommendations on the taxation of partnerships.
This year’s Finance Act has made significant changes to the taxation of partnerships with a mix of individual and non-individual members. Howard Murray and Josh Lom (Herbert Smith Freehills) provide your guide to the new rules
Limitation to loss relief in relation to partnership share