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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: Claiming pre-registration input tax Practice tip: 19 December 2024 New Queries: 19 December 2024 Readers’ forum: Should I advise my client to declare income? Readers’ forum: Pension scheme set up as discretionary trust?

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NEWS

Automated tracking system for taxpayers could save £36m a year, study shows Welsh income tax rates are unchanged Business expenditure on R&D rises in 2023 HMRC targets landlords who may have undeclared rents Lump sums cannot be returned to pension scheme

Third slide

Deadline dates for January 2025

CASES

No extenuating circumstances to extend deadline Delay in issuing penalties was no excuse for late return Sales of occupation income avoidance rules apply Whole of settlement was not subject to tax Payments were taxable as earnings

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