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Highlights from the event at Queens’ College, Cambridge, on 4-6 April
SPEAKERS
- Chris Jones Tolley
- Carolyn Steppler EY
- Paula Tallon Gabelle
- Robert Jamieson Mercer & Hole
- Chris Whitehouse 5 Stone Buildings
- Paul Martin Baker Tilly
- Malcolm Greenbaum Greenbaum Training and Consultancy
“Eat what you kill” partnerships
Chris Jones explained that the HMRC guidance on whether a member of an LLP would be considered a salaried partner had been revised in February 2014 with more examples being added.
Example 23 concerned an “eat what you kill” partnership where partners’ profit shares depended on the fees brought in.
If the profit of the whole business (not just the office where that partner worked) were split in proportion to the billings this would not be...
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