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Partnerships

CRC v Hamilton & Kinneil (Archerfield) Ltd & others, Upper Tribunal

Inside Track Productions LLP & others v CRC, Upper Tribunal (Tax and Chancery Chamber)

J Dyson (TC4336)

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?

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