Solving the partnership structure problem calls for balanced review, not panic reactions, argues Julie Butler
Many tax advisers would argue that 2013 was the 'year of the partnership problems'. The reality is that 2014 will be the 'year of the partnership solutions' and that will include positive decision making around the tax legislation changes and implementing practical partnership strategy. Anti-avoidance provisions in the mixed membership partnership rules came into force from 5 December 2013. The other changes take effect from April 2014.
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