Partnerships review

Policy paper

Partnerships review

Proposed National Insurance Contributions (NICs) changes for Disguised Employment and Profit Deferral under Alternative Investment Fund Managers Directive.

From:: HM Revenue & Customs
Published: 16 July 2013
Last updated: 15 October 2013 鈥� See all updates

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Details

皇冠体育app Partnerships Review measure has two clauses in the NICs Bill. One clause deals with 鈥淒isguised Employment鈥� while the other provides a power to make NICs regulations so that a statutory mechanism can be set up for certain alternative investment fund managers that operate as partnerships.

HMRC held a consultation from 20 May to the 9 August 2013 - 鈥�A review of two aspects of the tax rules on partnerships鈥�.

If you have any comments please contact either:

Raj Nayyar at [email protected] or telephone 0207 147 2521
Ativie Edebiri at [email protected] or telephone 0207 147 0235

Published 16 July 2013

Last updated 15 October 2013 show all updates

15 October 2013
Updated to replace document with current version
17 July 2013
Document amended
16 July 2013
First published.

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