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Partnerships

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Rethinking LLPs: the new risks of executive engagement premium icon
A long reach
10 Aug 2026
Readers’ forum: Farming strife premium icon
Partnerships
10 Aug 2026
Incorporations of property letting partnerships are ‘tax avoidance’ premium icon
Malign interpretation
06 Jul 2026
Readers’ forum: Is all lost? premium icon
Income tax
29 Jun 2026
Readers’ forum: Making tax digital confusion premium icon
Making tax digital
23 Jun 2026
Readers’ forum: Partnership tensions premium icon
Income tax
22 Jun 2026
Readers’ forum: How to minimise potential chargeable lifetime transfers premium icon
Inheritance tax
13 Apr 2026
Readers’ forum: A bridge too far? premium icon
Capital gains tax
30 Mar 2026
Upper Tribunal decision in The Boston Consulting Group UK LLP and others premium icon
Alarm bells still ringing
02 Mar 2026
Farm partnership cases come to the fore premium icon
Detail counts
12 Jan 2026
Tax consequences of buying and selling plant and machinery premium icon
New van, anyone?
05 Jan 2026
Readers’ forum: Did change of legal entity create option to tax problem? premium icon
VAT
15 Dec 2025
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Readers’ forum: Does personal trainer need to register for VAT? Readers’ forum: How to account for cryptocurrency? Readers’ forum: Farming strife Readers’ forum: Edelweiss New queries: 13 August 2026
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Firms scale back R&D relief claims as a result of reforms HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme Scottish building safety levy consultation Proposed new high value council tax surcharge will be complex and confusing, says CIOT HMRC consulting on normal minimum pension age regulations
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Lack of clarity over potential BADR claim Overpayment relief is a separate relief Specific overpayment claim must be made A settlor that is a company can have a life No economic activity after sale of business operation
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This week's opinion: 13 August 2026 Firms scale back R&D relief claims as a result of reforms HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme Scottish building safety levy consultation Proposed new high value council tax surcharge will be complex and confusing, says CIOT
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