Partnerships under pressure: part one - .PDF file.
By Niall Murphy
The Revenue has announced a number of measures — and, for the arrangements covered by this article, has already implemented the measure — to crack down on what it perceives as the use of partnerships for tax avoidance purposes.
In all cases, they counteract what have been reasonably standard and long-term planning measures.
This is the first of a two-part look at the new measures…
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