PARTNERSHIPS

Sarah Bond

Sarah Bond and David Haughey (Freshfields) discuss some of the practical challenges which arise in tax disputes involving partnerships and their members.

Constantine Christofi Craig Kirkham-Wilson Lauren Trask

Form over influence? Constantine Christofi, Craig Kirkham-Wilson and Lauren Trask (EY) examine the Supreme Court’s decision in BlueCrest and what it means for Conditions A and B of the salaried members rules.

Mike Lane

Zoe Andrews

In this month’s review, Mike Lane and Zoe Andrews (Slaughter and May) consider the HFFX decision on LLP deferred remuneration, HMRC’s distributions consultation, the Barclays case on VAT grouping and the credit-management exemption in securitisations.

Yousuf Chughtai

Jack Prytherch

Jack Prytherch and Yousuf Chughtai (Osborne Clarke) assess HMRC’s plans to widen the UTT regime and the practical implications for taxpayers.

Henry Bennett-Gough

Henry Bennett-Gough (Simmons & Simmons) examines the Upper Tribunal’s decision in Boston Consulting Group and its implications for mixed member LLP structures.

A back to basics guide from Lexis®+ UK Tax.

Hannah Manning

Ross McGregor

In the first of two articles examining the close companies rules, Hannah Manning and Ross McGregor (Travers Smith) explain why it should not be assumed that a company is not close without looking carefully at the relevant legislation.

James Hewitt

John Angood

John Angood and James Hewitt (BDO) provide a back to basics guide.

Oliver Twentyman

Many advisers appear to be adopting a contrived and narrow interpretation of the word ‘preferential’ in an attempt to provide commercial protection to EIS investors on a winding-up, warns Oliver Twentyman (Azets).

Joshua Stevens

The UK’s Carbon Border Adjustment Mechanism launches in January 2027. Joshua Stevens (Pump Court Tax Chambers) explains what’s proposed – and why it risks exacerbating trade tensions at a time of rising protectionism.

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