Proposed National Insurance Contributions (NICs) changes for Disguised Employment and Profit Deferral under Alternative Investment Fund Managers Directive.
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The Partnerships Review measure has two clauses in the NICs Bill. One clause deals with “Disguised Employment” 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 - “A review of two aspects of the tax rules on partnerships”.
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