HMRC has published an open consultation on changes to two aspects of the tax rules on partnerships in order to prevent tax loss arising from disguising employment relationships through limited liability partnerships, and certain arrangements involving allocation of profits and losses among partne
James Bullock looks at the activist group's failed attempt to challenge HMRC
The Queen’s Speech on 8 May confirmed that the government will introduce a National Insurance Contributions Bill to provide for a £2,000 “employment allowance” from April 2014, extend the general anti-abuse rule to NICs, prevent the use of offshore employment payroll intermediaries to avoid emplo
Payment will not be required for earlier years
Andrew Marr answers a query concerning the problems with hybrid LLPs and company structures
Bulk settlement is needed to clear ‘huge backlog of cases’, says Jason Collins
It is easy to overlook SDLT when incorporating a company. Peter Rayney explains how to handle this issue in practice.
David Gauke 'has been told the proposals are "Treasury friendly"'
Paul Howard provides your refresher guide to the rules
‘Loopholes are being closed with immediate effect,’ the chancellor announced