Partnership woes: recent announcements

As well as the changes to “Mixed” (and perhaps not-so-mixed) Partnerships to which we have already alluded in an earlier briefing (new readers start here), December’s “Autumn Statement” also announced changes to the tax treatment of certain members of LLPs. Don’t be fooled by the disingenuous references in HMRC’s published material to “Salaried Members” and “disguised salary”; the draft provisions are much wider than that.

We’ve prepared a further briefing note, based on material available as of today: find it here. It’s something of a moving feast though: the note (like the “Mixed Partnership” one) will be updated from time to time as further guidance and commentary becomes available, so check back for updates. Meanwhile, to explore how the changes may affect your business, please get in touch with your usual contact partner or (if you don’t have one) use our enquiry form.



Sam Inkersole

In 2022, Sam won the Taxation’s Rising Star award at the Taxation Awards in and was named in the Accountancy Age 35 Under 35.

Jon Wedge

While Jon’s client work focuses on the financial services sector, he also oversees the firm’s assurance service, as well as supporting the trainees following in his footsteps.


Elana joined us in 2017 as an ACA trainee, after graduating from Durham University where she had studied languages. She is now a manager in our assurance team.


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