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Archive:April 2014

Please find below all the articles from April 2014.

Salaried Members of LLPs

Do you operate your business as an LLP? If you do, you need to be aware of the change in tax treatment of certain LLP members from 6 April 2014. Members who meet all of these conditions will be taxed as employees:


A. works for the LLP as an LLP member and at least 80% of the amounts paid to him for that work are disguised salary;


B. does not have significant influence over the affairs of the whole of the LLP; and


C. is not required to contribute funds to…

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Corporation Tax Rates

The corporation tax rates for small and large companies will be aligned at 20% from April 2015. This will remove the need for the associated companies rule and the marginal rate of corporation tax will disappear. The rates for the three financial to 31 March 2016 have been announced as:


Year beginning 1 April: 2013 2014 2015
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