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Profit allocations in mixed member partnerships

Profit allocations in mixed member partnerships

By | 18 Dec 2013

Profit sharing within partnerships can be flexible and this flexibility has in the past been used to generate tax advantages.

Publication

Salaried partners

Salaried partners

By | 18 Dec 2013

The whole idea of introducing LLPs was to provide a corporate vehicle that would be taxed in the same way as an (unincorporated) partnership.

Publication

Auf die Begründung kommt es an

Auf die Begründung kommt es an

By | 13 Dec 2013

Beschränkungen es Online-Handels geraten zunehmend ins Visier der Kartellbehörden.

Publication

HMRC Partnerships Consultation

HMRC Partnerships Consultation

By | 03 Dec 2013

Earlier this year, HMRC started a consultation on two aspects of the partnership tax rules.

Publication

'Harsh' result in hedge fund dismissal case

'Harsh' result in hedge fund dismissal case

28 Nov 2013

In a recent hedge fund case (Ilott v Williams [2013] EWCA Civ 645), the Court of Appeal delivered a judgement which it admitted entailed "harsh results" for the Appellant.

Publication

Partnership Retirement age: 65 and out!

Partnership Retirement age: 65 and out!

28 Nov 2013

This summer saw the end of the litigation brought by Leslie Seldon, a former partner of Clarkson, Wright & Jakes, against his former firm that its mandatory retirement age was discriminatory.

Publication

Abort fees in engagement letters – a case study

Abort fees in engagement letters – a case study

By | 16 Oct 2013

Following recent litigation in the High Court concerning the payment of an abort fee in a nomad and broker's engagement letter for an IPO

Publication

EU's proposed new Market Abuse Rules are unveiled

EU's proposed new Market Abuse Rules are unveiled

16 Oct 2013

On 10 September 2013, the European Parliament formally endorsed the European Commission's proposal for a new regulation on insider dealing and market abuse.

Publication

Primary Market Bulletin No.6 - updates to UKLA Knowledge Base

Primary Market Bulletin No.6 - updates to UKLA Knowledge Base

16 Oct 2013

The UK Listing Authority ("UKLA") has launched its online guidance repository, 'Knowledge Base'.

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