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Arthur Sellwood

ARTICLES

The limited liability partnerships legislation came in with little fanfare. ARTHUR SELLWOOD summarises the pertinent points.
ON 20 JULY 2000, section 1(1), Limited Liability Partnership Act 2000 announced, without much publicity, a new form of legal entity to be known as a limited liability partnership. Section 1(2) stated that such a partnership was a body corporate with a legal personality separate from that of its members and that it would be formed by being incorporated under that Act.

Evolving Legislation

Arthur Sellwood outlines the progress of legislation regarding employee share ownership plans.

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Readers’ forum: Impact of voluntary restitution on taxpayers Practice tip: January struggles Readers’ forum: Should we add student loan repayments in disclosure? Readers’ forum: Claiming capital allowances on equipment upgrade Readers’ forum: Is there VAT on furniture insurance?

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NEWS

High level of claim refusal may deter claimants Employers seeking ways to mitigate NI increase Registration: teething problems for private schools Non-doms not deterred by 2017 deemed domicile reforms In brief: 21 November 2024

Third slide

Deadline dates for December 2024

CASES

Office servicing business is not a trade Retrospective application of apportioning a mixed supply No infringement of human rights Failure to seek time-to-pay arrangement Overturned warrant does not guarantee return of documents

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Readers’ forum: Impact of voluntary restitution on taxpayers This week's opinion: 21 November 2024 Office servicing business is not a trade Retrospective application of apportioning a mixed supply No infringement of human rights

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