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Queens’ College, Cambridge, 9–11 April 2010
Speakers referred to:
- Craig Kemsley director Deloitte LLP
- Chris Whitehouse barrister 5 Stone Buildings
- Chris Jones director Tax & Accountancy LexisNexis
- Emma Chamberlain barrister Pump Court Tax Chambers
- Neil Warren independent VAT consultant
Limited liability partnerships
Craig Kemsley considering planning for entrepreneurs in the new 50% income tax regime pointed out the advantages of limited liability partnerships with a corporate partner which is owned by the partners in the limited partnership.
Because the capital and income interests do not need to coincide the company partner can mop up all the surplus income profits which would otherwise be taxed at 50%. If the partners want further income this can be voted out as dividends.
Because the corporate partner has a...
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