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?
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