Tax and accountancy advisers Baker Tilly say: 'We fear that innocent arrangements will be caught….This now gives the partnership model a very real disadvantage in comparison to the traditional corporate model.' The disguised salary rules will take effect if, for instance, the individual involved receives a fixed pay or a variable pay which is set without reference to the profits or losses of the partnership. Other new rules relate to different issues affecting partnerships where one or more members is a company. Source: Baker Tilly.