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Partnerships

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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
Readers’ forum: What are the tax consequences of parents’ retirement? premium icon
Farming partnership
06 May 2024
First-tier Tribunal decision in Boston Consulting Group premium icon
Alarming qualities
08 Apr 2024
The Court of Appeal in BlueCrest: partnership incentivisation plan premium icon
Clarity that’s worth its weight in gold
12 Feb 2024
Labour proposals for tax treatment of carried interest premium icon
Looking to make a change
27 Jun 2023
Readers’ forum: Income and crypto mining premium icon

Bitcoin mining rigs

20 Mar 2023
Enquiry hiatus premium icon

M Reid and S Emblin (TC6469)

29 May 2018
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Readers’ forum: Purchase invoice and partial exemption calculations Readers’ forum: Tax considerations when transferring valuable metals Readers’ forum: Does robbing Peter to pay Paul have unintended consequence? Readers’ forum: Goodwill good? New queries: 7 May 2026
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Unintended tax consequence of Renters’ Rights Act avoided No appeal in Colchester Institute Corporation case New dedicated helpline for trusts queries Last-minute pension saving could prove costly Taxes on UK workers rise at fastest rate in OECD
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CASES premium icon
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No level of direction needed for host employer liability Second-hand margin scheme record-keeping failure Failure to pay contributions was breach of statutory duty Expenses knowingly overclaimed Impossible for voluntary returns to be late
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