As HMRC consults on two tax aspects of partnerships, Paul Tallon looks at a structure that is complex but increasingly popular
UK Uncut’s failed action against HMRC is among key recent developments covered by Helen Lethaby
Chris Chapple and Shawn Healy on the aim to block manipulation of profit and loss allocations
Lakshmi Narain looks at this month's main tax issues, including a change to the use of partnerships
Chris Hutley-Hurst reviews the condoc aimed at settling ‘unintended inconsistencies’