HMRC has issued revised guidance notes for taxing LLP members. George Bull and Malcolm Cook consider whether the taxman listened to the profession’s concerns
Mark Baldwin considers the revised guidance on the new ‘salaried member’ rules, released last week by HMRC, that will treat members of an LLP as an employee for tax purposes in certain circumstances
Keith Webster and Richard Croker of CMS Cameron McKenna report on HMRC’s brief on occupational pension schemes following PPG Holdings
By Peter Vaines
Wendy Walton and Miranda Chamberlain sift through the draft Finance Bill measures affecting the taxation of private clients
Richard Asquith considers HMRC’s rethink on the taxation of bitcoins
Simon Yeo reflects on HMRC’s recent guidance on how the SDLT anti-avoidance in FA 2003 s 75A applies to financing around distributions of property to shareholders
By Tom Minnikin, consultant, Forbes Dawson
How much guidance does HMRC's GAAR guidance give? Bradley Phillips and Sara Stewart examine the detail.