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Partnerships
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Readers’ forum: Purchasing non-depreciating assets to defer tax
Joining the partnership
Salaried member rules – where did it start and where are we now
Where are we now?
Readers’ forum: Dispute over the allocation of profits among partners
Profitable partnership
Gould and the taxation of dividends
Pete Miller analyses the case of Gould
on the taxation of dividends.
Readers’ forum: Application of BADR to sale of trading assets
Farming partnership
Readers’ forum: What is a ‘group’?
Connected companies
When does a partnership share just become an asset?
Understanding is all
Readers’ forum: Does BADR apply on liquidated company?
Husband and wife partnership.
Readers’ forum: Conundrum when advising both parties who are divorcing
Share purchase
Readers’ forum: What are the tax consequences of parents’ retirement?
Farming partnership
First-tier Tribunal decision in Boston Consulting Group
Alarming qualities
The Court of Appeal in BlueCrest: partnership incentivisation plan
Clarity that’s worth its weight in gold
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READERS'
FORUM
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Tax tip: Employee share awards and internationally mobile employees in the UK
Readers’ forum: Tax treatment of compensatory payment
Readers’ forum: Extending a business trip for private holiday
Readers’ forum: Difficulty of trying to prove a negative
Readers’ forum: Is there VAT on late payment interest or is it extra rent?
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Deadline dates for October 2025
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