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Partnerships

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Upper Tribunal decision in The Boston Consulting Group UK LLP and others premium icon
Alarm bells still ringing
02 Mar 2026
Farm partnership cases come to the fore premium icon
Detail counts
12 Jan 2026
Tax consequences of buying and selling plant and machinery premium icon
New van, anyone?
05 Jan 2026
Readers’ forum: Did change of legal entity create option to tax problem? premium icon
VAT
15 Dec 2025
London Tax Network tax conference 2025 premium icon
Meeting points – 2
10 Nov 2025
The UK is still an attractive destination for Americans premium icon
A good place for Americans
03 Nov 2025
Readers’ forum: Piggy in the middle premium icon
Professional obligations
03 Nov 2025
Readers’ forum: Purchasing non-depreciating assets to defer tax premium icon
Joining the partnership
02 May 2025
Salaried member rules – where did it start and where are we now premium icon
Where are we now?
17 Mar 2025
Readers’ forum: Dispute over the allocation of profits among partners premium icon
Profitable partnership
24 Feb 2025
Gould and the taxation of dividends premium icon
Pete Miller analyses the case of Gould on the taxation of dividends.
06 Jan 2025
Readers’ forum: Application of BADR to sale of trading assets premium icon
Farming partnership
23 Sep 2024
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Readers’ forum: Can landowner charge VAT on new self-build project? Readers’ forum: Release of loan between commonly owned companies Readers’ forum: An unexpected situation Readers’ forum: Professional obligations New queries: 26 March 2026
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Tax confident campaign launched by HMRC Tighter transaction regime for small companies Investigations into large businesses last 41 months HMRC targets online sellers after receiving income data New duty on electric cars is too complex, says ICAEW
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Disputed cash was result of gambling Corporate members of LLP not entitled to relief Partnership had a reasonable excuse for registering late HMRC’s conduct was unreasonable Annexe is suitable for use as a single dwelling
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Tax confident campaign launched by HMRC Tighter transaction regime for small companies Investigations into large businesses last 41 months HMRC targets online sellers after receiving income data New duty on electric cars is too complex, says ICAEW
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