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Partnerships

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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
Careless HMRC premium icon

K Jaynes (TC4410)
 

24 Jul 2015
Farm and consultancy premium icon

Should a VAT-registered farmer charge VAT on unrelated consultancy work?

14 Jul 2015
Injunction opposed premium icon

E Dunne and V Gray v CRC, Queen’s Bench Division

02 Jul 2015
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Readers’ forum: New property project: should a separate company be used? Readers’ forum: Is there a disposal or distribution? Readers’ forum: Family forgiveness Readers’ forum: Can interest be paid for previous years? New queries: 5 February 2026
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NEWS premium icon
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Association launches top ten asks to improve tax system Proper consultation would save confusion and upset Low Incomes Tax Reform Group launches new MTD hub HMRC issues 369 fines for AML failures Tax tip: OECD guidelines on remote working and permanent establishments
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CASES premium icon
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Supply of care or medical services was not exempt Inaccuracy penalties cancelled Overpayment was not the result of an error in a claim Winding-up order for avoidance scheme promoter Supplement applies because timescale not met
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Association launches top ten asks to improve tax system This week's opinion: 5 February 2026 Proper consultation would save confusion and upset Low Incomes Tax Reform Group launches new MTD hub HMRC issues 369 fines for AML failures
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