Supreme Court narrows 'significant influence' test in salaried member rules
In HMRC v BlueCrest Capital Management (UK) LLP [2026] UKSC18, the Supreme Court upheld the Court of Appeal's decision that in assessing Condition B for the partnership salaried members rules, only 'influence' deriving from legally enforceable rights and duties should be taken into account and not 'de facto' influence arising from other arrangements.
