The Resource All together?

All together?

All together?
All together?
  • eng
  • eng
Draft legislation published on 10 December 2013 sets out major changes to the taxation of partnerships, particularly LLPs. HMRC have published various measures countering tax avoidance using partnerships and LLPs. New rules in draft Finance Bill 2014 target LLPs being used to disguise employment relationships and the avoidance of tax through mixed membership partnerships. This article reviews the proposed changes to the taxation of partnerships, including disguised employment, Condition A, Condition B, Condition C, application impact, mixed partnerships, profit allocations, Condition X, Condition Y, power to enjoy, allocation of profit, anti-avoidance, loss allocation rules, and other changes
Citation source
In: Tax adviser. - Sutton. - (March 2014) ; p. 41-43
  • Kimber, J
  • Baylis, S
Geographic coverage
  • Europe
  • European Union
Language note
  • partnership
  • limited liability partnership
  • allocation of profits
  • anti-avoidance

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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