The tax affairs (and, more specifically, the tax returns) of partnerships and partners continue to create more than their fair share of controversy and procedural dispute. The latest is the First-tier Tribunal decision in Grinyer [2020] UKFTT 64 (TC).
Jeanette Zaman and Zoe Andrews (Slaughter and May) review recent tax developments affecting the City.
Robert Langston (Saffery Champness) provides guidance on the related UK tax issues.
Jackie Wheaton (Moore Stephens) answers a query on the tax considerations when two partnerships merge.
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
David Whiscombe (BKL Tax) considers the recent Court of Appeal judgment in Eclipse 35.
