While every attempt will be made to ensure that information provided is accurate at the time of publication, it should be treated as guidance only and does not constitute legal or professional advice. Tax law and guidance changes frequently and readers are advised to consult the current relevant product for the most up-to-date information on this topic.

Chris Jones, Director of Tax Markets and Learning Solutions at Tolley talks about the  Owner-Manages Businesses issues, especially related to the topical issue of Taxation of Partnerships.