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Partnerships

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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
Readers’ forum: What is a ‘group’? premium icon
Connected companies
19 Aug 2024
When does a partnership share just become an asset? premium icon
Understanding is all
12 Aug 2024
Readers’ forum: Does BADR apply on liquidated company? premium icon
Husband and wife partnership.
15 Jul 2024
Readers’ forum: Conundrum when advising both parties who are divorcing premium icon
Share purchase
13 May 2024
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Readers’ forum: Does personal trainer need to register for VAT? Readers’ forum: How to account for cryptocurrency? Readers’ forum: Farming strife Readers’ forum: Edelweiss New queries: 13 August 2026
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Firms scale back R&D relief claims as a result of reforms HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme Scottish building safety levy consultation Proposed new high value council tax surcharge will be complex and confusing, says CIOT HMRC consulting on normal minimum pension age regulations
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Lack of clarity over potential BADR claim Overpayment relief is a separate relief Specific overpayment claim must be made A settlor that is a company can have a life No economic activity after sale of business operation
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This week's opinion: 13 August 2026 Firms scale back R&D relief claims as a result of reforms HMRC to hold a series of stakeholder meetings on the community amateur sports club scheme Scottish building safety levy consultation Proposed new high value council tax surcharge will be complex and confusing, says CIOT
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