Q&A: Tax changes for GP partnerships

June 3, 2013

AISMA accountant Luke Bennett explains how new rules might disadvantage GPs using corporate partner arrangements.

In the Chancellor’s Budget speech on 20 March, George Osborne announced that he wanted to bring in new legislation ‘to stop the abuse of partnership rules’. HM Revenue & Customs have now issued a consultation document setting out the proposed changes to the tax rules on partnerships, with the intention that the changes will take effect from 6 April 2014. The proposals will result in a crackdown on GP partnerships that include a corporate member. Read more

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