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On 24 February 2014, deferred prosecution agreements legislation was finally brought into force in respect of a wide range of criminal conduct.
This article explores profit and loss allocations by partnerships, the special rules for AIFMs and the disposal of assets through partnerships that lead to a tax advantage.
HM Revenue & Customs has proposed to tighten up the rules allowing members of a limited liability partnership to be treated as self employed.
The crucial point about these proposed changes is that they will apply to all EMI options, not just those granted from the dates that the changes have effect.
This briefing contains a summary of the main tax points of interest with draft legislation enacting the proposed changes to be published on 10 December 2013.
This is the second of two looks at new measures being introduced by the Revenue to crack down on what it perceives as the use of partnerships for tax avoidance purposes.
The Revenue has announced a number of measures to crack down on what it perceives as the use of partnerships for tax avoidance purposes.
A cross-practice team from Shoosmiths has helped Allied London acquire ITV Granada studios.
HMRC recently clarified how it applies the anti-avoidance rule in the context of intra-group asset transfers following corporate acquisitions.
From 1 September it will be possible for companies to engage staff as employee shareholders, a new type of employment status with tax benefits.
Partners from Shoosmiths were among the guests invited to the opening of the UK’s largest biorefinery.
A bill allowing the Scottish government to set and collect stamp duty from the sale of properties has been approved by MSPs.
The Community Infrastructure Levy (CIL) has not always had a certain future, and a succession of reforms has made planning for CIL difficult.
Companies carrying out R&D-related activities and incurring general day-to-day running costs may be able to reduce their corporation tax liability by claiming relief under the R&D tax relief scheme.
The Supreme Court has confirmed the Court of Appeal’s decision that legal advice privilege does not apply to legal advice given by a professional other than a lawyer...
The Budget 2013 contained a number of measures to extend the capital gains tax relief for re-investing gains in Seed Enterprise Investment Scheme shares.
This briefing from Shoosmiths provides a summary of the main tax points of interest with the draft Finance Bill to be published on 28 March.
The draft Finance Bill 2013, published on 11 December, includes a cap on the amount of income tax relief that tax payers can receive, where the relief itself is not already capped.