Global Employment and Benefits Update - Issue 3 2013


In This Issue:

- Proposed Changes to Partnership Tax Rules

- An International Primer on Good Cause Dismissals

- Settlement Agreements

- In Profile: Euan Fergusson

- News in Brief

- Upcoming Events

- Excerpt from Proposed Changes to Partnership Tax Rules:

United Kingdom -

The UK Government is concerned that the current partnership tax rules create scope for tax avoidance through the use of the Limited Liability Partnership (“LLP”) structure to disguise employment relationships and the manipulation of the allocation of profits and losses among partnership members. To address these concerns, on 20 May 2013, the UK Government published a consultation paper setting out proposed changes to the tax rules for partnerships and LLPs. Draft legislation is expected to be published in late 2013, with any changes coming into force on 6 April 2014.

Please see full newsletter below for more information.

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DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

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