Introduced in 2014, the salaried members rules are anti-avoidance provisions, which remove the presumption of self-employment for some members of Limited Liability Partnerships (LLPs), with a view to tackling ‘disguised remuneration’ through LLPs.

Our client is the holding company of a property investment and trading group that also held shares in subsidiaries’ holding investment portfolios (the ‘investment companies’) where different family members were entitled to the assets and distributions from these companies through separate classes of shares.

haysmacintyre provided tax advice and assistance in respect of a capital reduction demerger to demerge the investment companies from the group.

Welcome to the start of a new tax year. Your haysmacintyre team is ready to prepare your 2023-24 tax return, and hope that this aide memoire will assist you in collating the required information and documents. Please get in touch by the following dates should you require support: By 30 June if you wish us […]

On 23 April the London Chamber of Commerce and Industry (LCCI) issued its Capital 500 London Quarterly Economic Survey for Q1 2024.

Following the consultation on the new legislation and Code of Practice, the new tipping legislation which was originally due to come into effect from July has been pushed back to 1 October 2024. This will allow businesses more time to prepare for the implementation of the changes. The final code of practice of the Fair Tips Act was officially published today (22 April 2024). The new code introduces changes to previous announcements.

Nick Bustin, Employment Tax Director, explains the many benefits of pension salary sacrifice schemes within his article for Employee Benefits.

We’re delighted to announce the appointment of three directors, further underlining and reinforcing our commitment to the development and progression of our people.

R&D remains a hot topic and HMRC has tightened its R&D claims guidelines and processes, in order to address perceived areas of risk. The increased scrutiny has inadvertently affected genuine claimants.