Danger, tax change ahead By Matt Byrne 20 January 2014 00:05 17 December 2015 12:56 Sign in or register to continue reading. It's FREE Sign in Email Password Keep me logged in Forgot your password? Not registered? It's FREE! Register now Register with The Lawyer Roderick I'Anson Banks 21 January 2014 at 08:34 If Jolyon Maugham is correct, any attempt to change the arrangements in order to fail one or more of the conditions will risk being classed as tax avoidance. Can that really be right? If so, everyone should give up their reviews now. It is surprising that no-one is concentrating on Condition A: a guaranteed salary is fatal but a fixed share payable out of profits which may have to be repaid if the overall profits are insufficient is not. Most fixed share agreements should be drafted in this form in any event. Reply Link Name Email Cancel reply Threaded commenting powered by interconnect/it code.