Partnerships

Eclipse Film Partners No 35 LLP v CRC, Court of Appeal

Tax-efficient structures for community groups in a joint trading activity

The OTS has made its final recommendations on partnerships

KLS Electrical Contracting (TC4216)

Court-determined revised profit share and damages

Why a mixed partnership failed to claim the AIA

Are limited liability partnerships obliged to auto-enrol their individual members?

Lorna Watson (TC3738)

Ecky thump! Does the Revenue take inspiration from The Goodies in its approach to LLPs?

Hamilton & Kinneil (Archerfield) Ltd & others (TC3485)

Tax issues to consider on the incorporation of a general partnership

Partnerships with corporate members: how will new rules affect your clients?