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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 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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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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