The Office of Tax Simplification (OTS) has published a final report - the third on the subject - on the taxation of partnerships which lists 14 recommendations including clear and comprehensive guidance for new partnerships, allowing partners to claim their own expenses, simpler HMRC administration for international partnerships, and extending gift aid to partnerships. 

This is a landmark week for Scotland as the UK government will be publishing  draft legislation to give the Scottish parliament the wider devolved powers, including the ability to set some tax and benefits rates, which were promised following the 2014 referendum result