01 December 2025
Section 80: limited liability partnerships – deemed disposal
Arthur Wong has commented on section 80 of the Finance Act 2025, limited liability partnerships, in the Finance Act edition of the British Tax Review (Issue 4, 2025), exploring the scope – and limitations – of this new legislation.
This material was first published by Thomson Reuters, trading as Sweet & Maxwell, 5 Canada Square, Canary Wharf, London, E14 5AQ, in the British Tax Review as Section 80: limited liability partnerships [2025] BTR 4, 539 and is reproduced by agreement with the publishers.
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