The new plastic packaging tax

Due to take effect from 1 April 2022, HMRC have published a policy paper detailing how businesses can prepare.  Primary legislation is currently before Parliament.   Who is affected? The tax […]

Partners Expenses

How can Partners Expenses be relieved? It has been HMRC’s longstanding practice to accept that such expenses are deductible for tax purposes if they are incurred wholly and exclusively for […]

Mixed Partnerships – Anti-Avoidance

The Mixed Membership Partnership legislation applies to partnerships or UK LLPs whose membership includes both individuals and members who are not individuals. The Mixed Member Partnership legislation applies to prevent […]