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.
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
Jeff Webber answers a query on whether a loan could be caught as a ‘chargeable payment’ under CTA 2010 s 1088.