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Upper Tribunal Clarifies Limits on FCA's Powers to Impose Single Firm Redress Schemes | Bryan Cave Leighton Paisner

On 21 June 2023, the Upper Tribunal handed down its judgment in BlueCrest Capital Management (UK) LLP v The Financial Conduct Authority [2023] UKUT 00140 (TCC). The case considers both. ....

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BlueCrest Salaried Members Case: Who Is a Significant Influencer? | Cadwalader, Wickersham & Taft LLP

BlueCrest Capital Management (UK) LLP v HMRC [2022] UKFTT 204 (TC) is the first case considering the UK salaried members rules under ss 863A – 836G Income Tax (Trading and Other Income). ....

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BlueCrest Salaried Members Case: Who Is A Significant Influencer? - National Insurance

The Salaried Members Rules intend to treat those members of a limited liability partnership, who are more like employees than partners in a traditional partnership, as employees. ....

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UK Tax Round Up - July 2022 | Proskauer Rose LLP

Welcome to July’s edition of the UK Tax Round Up. This month has seen an interesting decision of the First-tier Tribunal on the salaried member rules as they apply to asset manager. ....

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UK's Salaried Member Rules And Asset Management LLPs

FTT in BlueCrest Capital Management UK LLP v HMRC is first time the UK’s salaried member rules have been considered in the context of an asset management limited liability partnership LLP. Overview of Salaried Member Rules, Variable Remuneration and Significant Influence. ....

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