Tag: llp
BlueCrest in the Supreme Court: the salaried members rules bite hard
Introduction On 1 July 2026 the Supreme Court handed down its judgment in HMRC v BlueCrest Capital Management (UK) LLP, dismissing BlueCrest’s appeal and bringing the dispute to an end. The amounts at stake were certainly significant: PAYE of around £142 million and Class 1 NIC of around £55 million. […]
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