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Limited Liability Company (LLC) HMRC New Guidance

Goodwin

UK Salaried Member Employment Tax Rules - Recent Developments

Goodwin on

This client alert discusses recent developments relevant to members of UK LLPs in respect of the UK’s salaried member employment tax rules. In particular, it focuses on recent developments in relation to Condition B (the...more

Cadwalader, Wickersham & Taft LLP

American Cousins: HMRC Revisits Anson

On 12 December 2023, H.M. Revenue & Customs (“HMRC”) updated its guidance on foreign entity classification and, specifically, HMRC’s treatment of profits of, and distributions by, United States-established limited liability...more

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