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Employees in partner’s clothing? HMRC in ‘aggressive pursuit’ of LLPs

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City AM
Employees in partner’s clothing? HMRC in ‘aggressive pursuit’ of LLPs
HMRC is actively writing to limited liability partnerships (LLPs) as firms race to reassess their members’ tax status after the landmark legal ruling, even as both sides “hold their cards close to their chests.” Members of an LLP are treated as self-employed partners, meaning they don’t pay the 15 per cent employer’s national insurance contributions [...]
4 Nov, 06:00
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