Withdrawal of entrepreneurs’ relief on incorporation has hidden traps for partnerships
Exactly when does a partner cease to be a member of a partnership or limited liability partnership?
Eclipse Film Partners No 35 LLP v CRC, Court of Appeal
Tax-efficient structures for community groups in a joint trading activity
The OTS has made its final recommendations on partnerships
KLS Electrical Contracting (TC4216)
Court-determined revised profit share and damages
Why a mixed partnership failed to claim the AIA
Are limited liability partnerships obliged to auto-enrol their individual members?
Lorna Watson (TC3738)
Ecky thump! Does the Revenue take inspiration from The Goodies in its approach to LLPs?
Hamilton & Kinneil (Archerfield) Ltd & others (TC3485)