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PARTNERSHIPS


Mixed member partnerships rules: a complex knot to untangle premium
Card image Liesl Fichardt
Card image Emily Au
HMRC’s approach and recent tribunal decisions on mixed member partnership taxation have led to some uncertainty for individual and corporate partners. Liesl Fichardt and Emily Au (Quinn Emanuel Urquhart & Sullivan) assess the current state of play and what can be done to minimise risks.
31 March 2022
Back to basics: SDLT and partnerships premium
Card image Paul Beausang
Card image Anisha Polson
Paul Beausang and Anisha Polson (Eversheds Sutherland) provide a refresher guide to what must be among the most complex of all the SDLT rules.
22 July 2021
Odey and Hffx: partnerships with mixed membership premium
Card image Helen Coward, Guy Bud, Hugh Gunson
Helen Coward, Guy Bud and Hugh Gunson (Charles Russell Speechlys) examine two decisions that raise interesting points of law relating to remuneration arrangements in partnerships with individual and corporate membership.
26 March 2021
BlueCrest and partnership taxation: presents under the tree premium
Card image Andrew Howard
Andrew Howard (Ropes & Gray) examines the decision that covers some fundamental questions of UK partnership tax.
15 September 2020
Indirect loans to participators premium
Card image Natasha Kaye
Card image Reshma David
Natasha Kaye and Reshma David (Cooley) examine the scope of the close company indirect loan to participator rule in CTA 2010 s 459.
8 July 2020
Tax and the City review for June 2020 premium
Card image Mike Lane
Card image Zoe Andrews
Deeming rules, debits, partnerships and pension funds all feature within this month's update, by experts at Slaughter and May.
9 June 2020
Partners and closure notices: making amends premium
Card image Adam Craggs
Card image Constantine Christofi
Adam Craggs and Constantine Christofi (RPC) examine the legislation and recent case law concerning closure notices in relation to partnerships.
14 May 2020
Ingenious, but flawed premium
Card image David Whiscombe
The importance of the basics.
1 September 2019
CGT and non-resident partners
Card image David Whiscombe

Partnerships are funny things, in many ways. None more so than for tax, and for CGT in particular.

28 May 2019
Partnership expenses and HMRC’s guidance

HMRC clarifies its position.

24 April 2019
EDITOR'S PICKstar
NEWSRSS Read all
CASESRSS Read all
J Cooke v HMRC
23 April 2024
IN BRIEFRSS Read all
MOST READ Read all
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