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20 July 2026
Salaried Member Rules: how the Supreme Court’s BlueCrest decision reshapes LLP tax statusThe Supreme Court’s landmark decision in HMRC v BlueCrest Capital Management (UK) LLP has clarified how the Salaried Member Rules should be applied and may increase HMRC scrutiny of LLP structures. This article examines the key findings from the judgment, the implications for Conditions A and B, and the actions LLPs should consider to mitigate potential tax risks.
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