Formation of Partnership in UK Law

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Leading Cases
  • MacKinlay v Arthur Young McClelland Moores & Company
    • House of Lords
    • 23 Noviembre 1989

    What he receives out of the partnership funds falls to be brought into account in ascertaining his share of the profits of the firm except in so far he can demonstrate that it represents a payment to him in reimbursement of sums expended by him on partnership purposes in the carrying on of the partnership business or practice — the example was given in the course of argument of the partner travelling to and staying in Edinburgh on the business of the firm — or a payment entirely collateral made to him otherwise than in his capacity as a partner (as in Heastie v. Veitch & Co.

  • Joseph Golstein v Colin Bishop
    • Chancery Division
    • 02 Mayo 2013

    If an employer is squeezing out an employee, or a partner is conducting himself in such a way as to make it impracticable to carry on in business with him, this may well be enough even if it is not easy to point to a specific act.

  • Popat v Shonchhatra
    • Court of Appeal (Civil Division)
    • 25 Junio 1997

    While each partner has a proprietary interest in each and every asset, he has no entitlement to any specific asset and, in consequence, no right, without the consent of the other partners or partner, to require the whole or even a share of any particular asset to be vested in him.

  • Tiffin v Lester Aldridge LLP
    • Court of Appeal (Civil Division)
    • 11 Julio 2012

    That is because in law an individual cannot be an employee of himself. Nor can a partner in a partnership be an employee of the partnership, because it is equally not possible for an individual to be an employee of himself and his co-partners (see Cowell v. Quilter Goodison Co Ltd and Q.G. Management Services Ltd [1989] IRLR 392). The statutory hypothesis which the subsection requires in order to answer that question is that A and the other members of the LLP 'were partners in a partnership'.

  • Raymond Bieber and Others v Teathers Ltd ((in Liquidation))
    • Chancery Division
    • 09 Febrero 2012

    Fifth, such a trust is akin to a "retention of title" clause, enabling the recipient to have recourse to the payer's money for the particular purpose specified but without entrenching on the payer's property rights more than necessary to enable the purpose to be achieved. It is not as such a "purpose" trust of which the recipient is a trustee, the beneficial interest in the money reverting to the payer if the purpose is incapable of achievement.

  • R (on the application of De Silva and another) v Revenue and Customs Commissioners
    • Supreme Court
    • 15 Noviembre 2017

    Where relief has already been given in error, it would in my view be open to HMRC, in completing an enquiry, to amend the return (for example, under section 28A(2) TMA) by altering the amount chargeable to income tax for Year 2 in order to recover the sums which were wrongly paid as relief. Thirdly, section 59B(5) provides for payment of income tax which is payable as a result of an amendment of a self-assessment under section 28A on completion of an enquiry into a personal tax return.

  • Sandhu v Gill
    • Court of Appeal (Civil Division)
    • 02 Noviembre 2005

    In the current (eighteenth) edition of Lindley & Banks on Partnership, the topic of "partnership shares" is dealt with in Chapter 19. Lord Lindley's "classic definition" is quoted in paragraph 19–05. He said that "the share of a partner is his proportion of the partnership assets after they have been all realised and converted into money, and all the debts and liabilities have been paid and discharged."

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  • Marriage (Same Sex Couples) Act 2013
    • UK Non-devolved
    • 1 de Enero de 2013
    ... ... of a superintendent registrar, for the review of civil partnership, for the review of survivor benefits under occupational pension schemes, ... of State in respect of the solemnization of marriages or formation of civil partnerships in a country or territory in which Her Majesty's ... ...
  • The Firefighters'Pension Schemes and Compensation Scheme (Wales) (Amendment) Regulations 2020
    • Wales
    • 1 de Enero de 2020
    ... ... to spouse or civil partner by reference to date of marriage or formation of partnership) 16 — ... (i) in paragraph (2), after “spouse” ... ...
  • The Firefighters' Pension Schemes and Compensation Scheme (Amendment) (England) Order 2017
    • UK Non-devolved
    • 1 de Enero de 2017
    ... ... (a) marries, remarries, forms a civil partnership or a subsequent civil partnership on or after 1st April 2015; and ... (b) immediately before the beginning of that marriage, remarriage or formation of a civil partnership or subsequent civil partnership the condition set ... ...
  • Northern Ireland (Executive Formation etc) Act 2019
    • UK Non-devolved
    • 1 de Enero de 2019
    ... ... Duties to make regulations ... 8: Same sex marriage and opposite sex civil partnership ... (1) The Secretary of State must, by regulations, make provision so that—(a) two persons who are of the same sex are eligible to marry in ... ...
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Books & Journal Articles
  • The two faces of partnership?. An assessment of partnership and co‐operative employer/trade union relationships
    • No. 24-3, June 2002
    • Employee Relations
    • 262-276
    The paper examines the context and characteristics of partnership arrangements currently emerging between employers and unions at the workplace level in Britain. Case studies of 11 firms involving ...
    ... ... The first explores thecircumstances underlying the formation of partnership and co-operativeunion/employer arrangements and assesses employer motives for seekingpartnership relations. The second section reports ... ...
  • Changing images of the State: overloaded, hollowed-out, congested
    • No. 15-3, July 2000
    • Public Policy and Administration
    Three conceptualisations of the UK's state are identified: the overloaded state of the 1960s/1970s; the hollowed-out state of the 1980s/early 1990s; the congested st...
    ... ... These tertiary (partnership) structures have complex accountability relationships with primary ... level associated with the realignment of policy networks and formation of partnership structures. This suggests that a new conceptualisation of ... ...
    • No. 85-4, December 2007
    • Public Administration
    This paper explores the governance of complex public sector partnerships through a detailed case study of a Joint Commissioning Partnership Board (JCPB) in the South East of England. It argues that...
    ... ... and a dramaturgical analysis of institutional enactment undertaken to explore interplays of the symbolic and instru- mental in strategy formation. Some implications for our understanding of the sym- bolic in partnership governance are discussed. INTRODUCTION International public ... ...
  • The shifting status of failure and possibility: Resilience and the ‘shift’ in partnership-organized prevention in Sweden
    • No. 40-3, August 2020
    • Politics
    Based on a study of prevention politics in Sweden, this article probes the turn to resilience in its institutionalized form: cross-sectorial partnerships. It interrogates how resilience proponents ...
    ... ... In characteristically epochal terms, the ‘shift’ casts partnership formation as an improvement of the future, although the strategists’ belief in future visions is apparently shot through with cynicism. Keywords failure ... ...
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Law Firm Commentaries
  • ILPA model limited partnership agreement: attention turns to LP-favourable terms
    • JD Supra United Kingdom
    ILPA has recently published a model limited partnership agreement (LPA) that reflects preferred terms and practices for the LP community investing in private equity funds. The Model LPA conforms to...
    ... ... earlier this year), and is part of ILPA’s Simplification Initiative, designed to streamline the negotiation process and reduce fund formation costs. Time will tell as to whether or not the Model LPA is likely to emerge as the manager roadmap to attract LP capital and establish best ... ...
  • UK Limited Partnership Law Reform – Two Developments
    • Mondaq UK
    ... ... law, such as transparency requirements, principal place of business, arrangements for ending a limited partnership, and the role of formation agents. The call for evidence closes on 17 March 2017 ... The content of this article is intended to provide a general guide to the subject ... ...
  • Registration Of A Company Or A Partnership In Scotland
    • Mondaq UK
    ... ... UK Company fact sheet ... UK Company formation article (Frequently Asked Questions) ... UK Company in a nutshell ... SCOTTISH LIMITED PARTNERSHIP ... In Scotland the partnership (legally ... ...
  • Partnership Vehicles Come Under Scrutiny
    • Mondaq UK
    ... ... usefully used in layered structures to ensure that a proper separation is achieved between the separate layers and a number of classic fund formation jurisdictions have recognised the utility of these features and have introduced a similar range of partnership vehicles, with and without entity ... ...
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  • Form D8N
    • HM Courts & Tribunals Service court and tribunal forms
    Forms to apply for a divorce, dissolve a civil partnership or legally separate, including the D8 application and financial order forms.
    ... ... you wish to apply to the court to annul your marriage or civil partnership ... In this form any reference to a marriage certificate or civil ... annulment for this reason ... Requirements for the formation of a marriage or civil partnership ... Marriages and civil partnerships ... ...
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