Consultation on partnership taxation - terms of reference published | Fieldfisher
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Consultation on partnership taxation - terms of reference published

Derek Hill
02/04/2013
As promised in the 2013 budget, a document has been published by HM Treasury setting out the terms of reference for a review of the taxation of partnerships.  You can see the document here.Broadly, As promised in the 2013 budget, a document has been published by HM Treasury setting out the terms of reference for a review of the taxation of partnerships.  You can see the document here.

Broadly, the Office of Tax Simplification (OTS) review appears to be about simplification and modernisation.  An initial review by the OTS is scheduled to be done by "Autumn 2013", and it appears that fuller consultation will follow that initial review.