Partnership Tax 2026 - Virtual Conference

Introduction

The 2026 Partnership Tax Virtual Conference brings together leading practitioners to examine the most significant developments currently shaping partnership taxation. Designed for in house counsel and lawyers in private practice, the programme offers a blend of technical analysis, case law updates and practical insights into HMRC’s evolving approach. Across the day, attendees will hear expert commentary on enquiries, profit allocation, procedural challenges and recent tribunal decisions, with the conference chaired by Pete Miller of Jerroms Miller.

Each session will provide a full opportunity for questions and answers.

Conference Agenda

This live and interactive 5-hour conference will cover the following:

10am - 11am: A Case Study on Partnership Taxation

Pete Miller, Jerroms Miller Specialist Tax

This is a case study looking at an ongoing HMRC enquiry into a mixed member LLP. HMRC is contending that professional fees paid to corporate members should be taxed as earnings of individual members of the LLP by the operation of the mixed membership rules and the salaried member rules. The case study will look at the technical arguments raised and briefly at HMRC’s approach throughout the enquiry.

The presentation will cover:

• The deductibility of payments to corporate members
• The application of the mixed membership rules to the partners
• The application of the salary members rules to the partners
• HMRC’s approach

Morning Break

11:10am - 12:10pm: When is a Member of an LLP or a Partner in a Partnership an Employee? The Meaning of Profit Share, and the Mixed Member Rules Regarding the Use of Trusts

Rebecca Murray, Barrister, Devereux Chambers

Looking at recent cases on salaried Members of LLPs (issues in Bluecrest heard in the SC in January 2026), employee versus partner in a partnership, the meaning of profit-sharing arrangements under section 850 (HFFX, heard in the SC in June 2025 on profit allocations, miscellaneous income and the sales of occupation income). Examining the use of trust and nominee arrangements.

• When is a partner/member taxed as an employee?
• Complexities of the application of section 850, pre and post-MMR
• Implications of having a trust

12:10pm - 1:10pm: Tax Investigations and Partnerships

Helen McGhee, Partner & Chartered Tax Adviser, Joseph Hage Aaronson LLP

This session aims to make you more comfortable with tax enquiries and investigations and their nuances in the context of a partnership and understand what is required from the adviser, what additional hurdles might be encountered and how to make full and comprehensive disclosure.

It will cover the following:

• Overview of tax investigations for partnerships
• What is COP9, how has the process evolved and how does it work for taxpayers
• Potential penalties and a focus on HMRC v Tooth deliberate conduct
• Top tips for navigating
• A word on legal professional privilege
• Case studies

Break for lunch

2:00 - 3:00pm: Mixed Member and Miscellaneous Income Rules: Insights from the Boston Consulting Group UT Decision

Aparna Nathan KC, Devereux Chambers

This session examines the Upper Tribunal’s decision in Boston Consulting Group and its impact on the interpretation of the Mixed Member Rules and the miscellaneous income provisions. The session will highlight how the tribunal approached profit allocation arrangements, where HMRC’s arguments succeeded or fell short, and what the ruling means for partnership structures going forward. Attendees will gain clarity on the practical implications of the decision and how it may influence HMRC’s future enquiries and litigation strategy.

Learning Outcomes

• Gain an understanding of the key findings in the Boston Consulting Group UT decision and how they affect the application of the Mixed Member Rules
• Recognise how miscellaneous income provisions may apply in partnership contexts and the implications for structuring and profit allocation
• Identify areas where HMRC scrutiny may increase following the decision and consider practical steps to mitigate risk

Afternoon break

3:15 - 4:15pm: The Case of Batten v HMRC: Caught Between a Rock and a Hard Place

Philip Ridgway, Barrister & Chartered Tax Adviser, Temple Tax Chambers

The case of Batten demonstrates the difficulties arising from the interaction of the procedural rules for an individual's personal tax return and those of the partnership tax return. In this talk, counsel for the taxpayer will examine some of the issues arising in the case and how they might be avoided. He will also examine the interaction of tax law with bankruptcy law.

• Who can submit the partnership return and who can amend it?
• What happens when interests conflict?
• The rules for late appeal and HMRC v MedPro Healthcare Ltd [2026]

Recording of live sessions: Soon after the Learn Live session has taken place you will be able to go back and access the recording - should you wish to revisit the material discussed.