All posts with the topic: LLPs

A few interesting tax changes announced today across the funds spectrum: UK authorised funds The 0.5% stamp duty reserve charge on dealings in units in UK unit trusts and OEICs will be abolished from 1st April 2014,  a very welcome change. The Government will consult on a proposal to remove the requirement to withhold tax … Continue reading Investment funds – changes in the Budget

Partnerships and LLPs are well established structures for investment funds and business services, popular due to their flexibility and tax transparency.  However, the Government is concerned that this flexibility has been abused for tax avoidance purposes and has announced that it will consult on measures to: remove the presumption of self-employment for LLP partners to … Continue reading Partnerships and LLPs – trouble ahead?