Treatment of rent paid by a partnership to spouses
Partnerships’ role in private client tax planning
Samarkand Film Partnership No 3 & others v CRC; R (on the application of Samarkand Film Partnership No 3) v CRC; R (on the application of Proteus Film Partnership No 1) v CRC, Upper Tribunal
How to terminate a partnership’s unfunded and unapproved pension scheme
Will roll-over relief apply when a new company is owned by a new partnership?
A partnership (TC4358)
New opportunities to form and extend VAT groups
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?
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