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and we are investigating abusive use of partnerships

Can anyone point me to further detail concerning today's statement by the Chancellor "and we are investigating abusive use of partnerships."?

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I assume...

... it refers to making employees members of LLP, such that they're taxed as partners?

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05th Dec 2012 14:51

Hybrid structures?

What about hybrids?

Also loans to LLPs instead of overdrawn directors loans.

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Husband & Wife?

These types of partnership have long been an irritant

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05th Dec 2012 16:59

Paragraph 2.107

Looks like the various partnership loss avoidance schemes. Also tax mismatch schemes (see the written ministerial statement).

I don't think the other sorts of partnerships you refer to could be considered "abusive"

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05th Dec 2012 17:01

Maybe forcing employees to become partners and loose rights

But No, wasn't that last months policy initiative?

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