Jeanette Zaman and Zoe Andrews write that the recent changes to the partnerships tax rules highlight an increasing trend for loosely drafted, wide-reaching legislation that requires reliance on detailed guidance to identify its actual anti-avoidance targets
Helen Lethaby reviews recent developments affecting the City
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
Views from tax professionals on some of the points to watch in the draft measures due to be included in this year's Finance Bill.
John Whiting explains why partnerships matter and sets out some quick wins on their taxation, as identified by the Office of Tax Simplification
Draft legislation is to be included in Finance Bill 2014 to counter tax avoidance through the use of a partnership, but with more people being affected than previously thought, there is more thinking to be done, says James McCredie.
By George Bull
Jason Collins gives his predictions on what to expect from next week’s Autumn Statement.