In response to a 'frequently asked question' about whether the new rules would apply to partners in large partnerships, the Revenue said: 'Ministers want to ensure that it is not possible for individuals who would meet the accepted definition of employees to use partnerships to avoid paying a fair share of tax and National Insurance Contributions, in the same way as service companies can be used today. But they do not want the new rules to place unnecessary burdens on partnerships which are not being used in this way.'What they want to do is to distinguish between partnerships which can be used by a worker to control the form in which income from relevant engagements is passed on to him or her, and partnerships which are legitimate businesses but may occasionally second a partner to work for a client in circumstances which might otherwise be caught by our legislation.'The new rules will only apply to engagements which would fall within the definition of employment if the contract were between the client and the individual instead of the partnership. But in addition, it is proposed that they will only apply to partnerships where an individual, or persons connected with him or her, is entitled to 60 per cent or more of the profits; or all or most of the partnership's income in the relevant tax year is derived from the provision of services, in a form which would fall within the definition of relevant engagements, to a single client or associate of that client; or the profit sharing arrangements in the partnership provide for the income of any of the partners to be based on the amount of income generated by those partners through relevant engagements.'
Cotton seedling freezes to death as Chang'e-4 shuts down for the Moon's 14-day lunar night
Fortnite easily out-earns PUBG, Assassin's Creed Odyssey and Red Dead Redemption 2 in 2018
Meteor showers as a service will be visible for about 100 kilometres in all directions
Saturn's rings only formed in the past 100 million years, suggests analysis of Cassini space probe data
New findings contradict conventional belief that Saturn's rings were formed along with the planet about 4.5 billion years ago