LLPs Disguised Employment

EMPLOYED OR SELF EMPLOYED? On 20 May 2013, HM Revenue & Customs (“HMRC”) issued a consultation document on two areas of perceived tax avoidance involving the use of Limited Liability Partnerships (“LLPs”) and mixed partnerships.  The consultation closed on 9 August but it was not until 10 December 2013 that draft legislation was released and, […]

Integration or Disintegration? – Albert Goodman Care Briefing (December 2013)

Our recent article, Thinking Ahead, explored the impact of the implementation of the Dilnot Report. On the one hand, the report encouraged a greater fairness for people to be able to plan their finances with a greater sense of certainty that any care they should need in the future would cost a finite amount of money. […]

Autumn Statement Summary 2013

Chancellor George Osborne opened this year’s Autumn Statement by announcing that “Britain’s economic plan is working but that the job is not done” having tweeted earlier that: “Today I’ll present the Autumn Statement in which we will show how we’re working through our long term plan to deliver a responsible recovery”. In the period since […]

Plan your finances and you won’t work to 70

There will be lots of headlines today saying that we are all going to have to work longer following announcements made in the Autumn Statement yesterday, however this is not necessarily the case. Changes had already been announced that will raise the State Pension Age (SPA) to 66 from 2020 and to 67 in 2028, […]

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