Administration of Partnership in UK Law
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Income Tax Commissioners for London (City) v Gibbs
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The important thing to ascertain is the meaning of the word "person" in the vocabulary of the Income Tax Acts. The word constantly occurs throughout the Acts, and I think that it is most generally used to denote what may be termed an entity of assessment, i.e., the possessor or recipient of an income which the Acts require to be separately assessed for tax purposes.
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Hurst v Bryk
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This is because, while partnership is a consensual arrangement based on agreement, it is more than a simple contract (to use the expression of Dixon J. in McDonald v. Dennys Lascelles Ltd); it is a continuing personal as well as commercial relationship.
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White v Minnis and Another
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The account on the basis of which the deceased partner's share in the capital of the partnership is to be ascertained, in the present case, is a pre-event account. So, in the present case, the usage or course of dealing in relation to the General Accounts which were prepared year by year does provide a relevant context in which to determine the question "what did the partners intend the expression 'a just valuation' to mean in relation to the Brantwood Road property.
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Inland Revenue v Graham's Trustees
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What is meant by transactions begun but unfinished when the partnership was dissolved? If the common law had been clearly settled before 1890, I would interpret this section in light of the earlier law. But it appears that there was then little authority on this matter. So this section should if possible be construed so as to reach a reasonable result.
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Hammonds (A Firm) v Jones
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It is impossible to think that the draftsman of the provision had the situation which now arises in mind at all for, if he had done, he would surely have addressed it directly. The issue, in reality, is the meaning to be given to the words which the draftsman has used in circumstances which he has not expressly dealt with and where it is not, therefore, surprising that whatever approach is adopted, difficulties of construction arise.
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Francesca Drake v Jack Harvey (Deceased)) and Others
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It is possible that the farmland could be sold and leased back to the surviving partner but, unless the partnership deed enables or requires a fair value to be taken for the farmland, there is nothing to suggest that the partners intended the surviving partner to take the risk that in the event finance was not available at reasonable cost.
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Byford v Oliver and Another
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The position is no different if the two bands contain common members. If, as here, they are partnerships at will which are dissolved when one or more partners leave, they are two separate legal entities. This is not affected by the fact that some, even a majority, of the partners in the first band become members of the second.
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Establishing productive principal/principal supervisor partnerships for instructional leadership
Purpose: The purpose of this paper is to understand what the principal and principal supervisor each bring and contribute to their collaborative work that is consequential for the principal’s learn...
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Ten Years of New Labour: Workplace Learning, Social Partnership and Union Revitalization in Britain
The establishment of a role in workplace learning has been perceived as one of the achievements of trade unions under New Labour. This article analyses the part the Trades Union Congress (TUC) has ...
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The Community‐School Partnership in the Management of New Zealand
Schools
New Zealand schools are now managed by parent‐elected trustees whose role is to work in partnership with school staff to formulate and monitor aspects of school policy. A sample of those involved i...
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THE ADMINISTRATION OF PRIMARY AND SECONDARY EDUCATION IN NEW ZEALAND AND THE AUSTRALIAN CAPITAL TERRITORY: A COMPARISON
The Australian Capital Territory has shaken off the bonds of the New South Wales Department of Education and instituted an Authority responsible directly to the Federal Government. The new system i...
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2013 Budget Changes Affecting LLPs And Partnerships
......If changes are found to be necessary, this will be the subject of a future Finance Bill. There are a number of areas around the administration of partnership tax issues and disputes that would benefit from improvement. Clarification on the tax transparency aspects of partnerships for a range ......
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Curtain To Fall On Profit Manipulation? - Steps To Put A Stop To The Misuse Of Partnerships
......There are a number of areas around the administration of partnership tax issues and disputes that would benefit from improvement. In addition, clarification on the tax transparency aspects of ......
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Professional Practices News: Summer 2013 - Causing A Bit Of A Stir; Change Afoot For Partnerships
......In extreme cases, this has led to the failure of some firms. For every high-profile failure, such as the administration of Cobbetts LLP earlier this year, there are numerous, less well-reported failures of smaller firms. There has also been a marked increase in ......
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UK’s Proposals for Future Customs Arrangements Post-Brexit
In a “Future Partnership Paper” released on August 15, the UK presented two options for a customs regime upon its exit from the EU. A “streamlined customs arrangement” This option anticipates addit......In a “Future Partnership Paper” released on August 15, the UK presented two options for a customs ...It acknowledges that there will be increased administration and aspires for “unilateral improvements” to the UK’s domestic ......