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The UK’s ‘Salaried Member’ Rules for LLPs: Supreme Court judgment in BlueCrest v HMRC
On 1 July 2026, the UK Supreme Court handed down its judgment on BlueCrest Capital Management (UK) LLP v HMRC, providing important clarification on when LLP members can be treated as self-employed partners, rather than employees, for tax purposes.
The growing use of AI in business brings a key legal risk: uploading confidential litigation-related documents to AI platforms could jeopardise legal privilege.
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