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Partnerships

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Readers’ forum: How to minimise potential chargeable lifetime transfers premium icon
Inheritance tax
13 Apr 2026
Readers’ forum: A bridge too far? premium icon
Capital gains tax
30 Mar 2026
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
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READERS' FORUM premium icon
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Readers’ forum: What does an entertainer do about VAT for gigs in Sweden? Readers’ forum: Can gifts under payroll giving be backdated? Readers’ forum: Farmhouse refurbishment Readers’ forum: Expenditure out of capital New Queries: 14 May 2026
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NEWS premium icon
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Charities and not-for-profit sector in focus No leeway on due dates for submission of VAT returns Falling fuel duty receipts and rising costs Paying SDLT is an interaction for registration regime MTD update: 14 May 2026
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CASES premium icon
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Exception days were allowable Link to final consumer was too remote Caring for cattle was a single composite supply Inadequate steps taken to register with HMRC Football referees are not employees
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Charities and not-for-profit sector in focus This week's opinion: 14 May 2026 No leeway on due dates for submission of VAT returns Falling fuel duty receipts and rising costs Paying SDLT is an interaction for registration regime
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