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Further Proposed Changes to the Tax Treatment of Partnerships and LLPs

by Sarah Gabbai
Fried, Frank, Harris, Shriver & Jacobson (London) LLP - London Office

Robert Gaut
Fried, Frank, Harris, Shriver & Jacobson (London) LLP - London Office

December 13, 2013

Previously published on December 12, 2013

The UK Government issued draft clauses for Finance Bill 2014 on 10 December 2013. These included details of further changes to the UK tax treatment of partners in partnerships and members of UK limited liability partnerships (“LLPs”), following on from a consultation process earlier in 2013 (for details please see our previous Memoranda of 21 October 2013 and 6 December 2013).


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