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?
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
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