Law of Partnership in UK Law

Leading Cases
  • (1) Inversiones Frieira Sl and Another v (1) Colyzeo Investors Ii Lp (2) Colyzeo Investment Management Ltd
    • Chancery Division
    • 14 Julio 2011

    There is one further matter of principle to be addressed. On behalf of Capital and CIM Mr Platonow states that the present application is a blatant attempt to trawl through Capital's and CIM's day-to-day operational documents with a view to enabling IFS and their appointed forensic accountants to prepare a claim against CIM, and that the mounting of litigation is not a legitimate purpose for which to seek the inspection of documents or the provision of information.

    In my judgment the question of motive or purpose is irrelevant to the exercise of a statutory right of access to the partnership books. I accept the proposition (stated in Lindley and Banks on Partnership (19th edition) paragraph 22–16) that because the statutory right of inspection is expressed in unqualified terms the motives and bona fides of the partner seeking to exercise it will be irrelevant.

    I would accept that the position may be different in relation to the exercise of a contractual or other non-statutory right.

  • 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.

  • Kaupthing Capital Partners II Master LP Inc. Between: Pillar Securitisation SARL & Others v Spicer and Another
    • Chancery Division
    • 01 Abril 2010

    In these circumstances, waiver or correction does not arise. The Court has no jurisdiction to correct any errors, since relief can only be granted once insolvency proceedings have begun. If the appointment is invalid, there are no insolvency proceedings.

  • J. J. Coughlan Ltd v Ruparelia and Another
    • Court of Appeal (Civil Division)
    • 21 Julio 2003

    This exercise requires the detail of the transaction to be taken into account. Most transactions will obviously fall on one side of the line or the other. For the policy reasons that I have mentioned, the court should not be too ready to find that the ordinary business requirement is not satisfied.

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Legislation
  • Law of Partnership Act 1865
    • UK Non-devolved
    • 1 de Enero de 1865
  • Partnership Act 1890
    • UK Non-devolved
    • 1 de Enero de 1890
  • Bankruptcy Act 1883
    • UK Non-devolved
    • 1 de Enero de 1883
    ......the Act twenty-eight and twenty-nine, Victoria, chapter eighty-six,. ‘to amend the Law of Partnership,’ or shall prejudice the provisions. of the Friendly Societies Act, 1875. . S-41 . Preferential claim in case of apprenticeship. 41 Preferential ......
  • Finance Act 2018
    • UK Non-devolved
    • 1 de Enero de 2018
    ....... (7) In subsection (1)(a) (individual may make election if married or in civil partnership)— . (a) (a) after “the same person” insert “(“the gaining party”)”, and . (b) (b) in sub-paragraph (ii), after “when the election ......
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Books & Journal Articles
  • Reviews
    • Nbr. 35-6, November 1972
    • The Modern Law Review
    An Introduction to English Legal History. By J. H. Baker. The Human Body and the Law. A Medico‐Legal Study. By David W. Meyers. More Essays in Legal Philosophy. Edited by Robert S. Summers. Local P...
    ...... LINDLEY ON PARTNERSHIP. Thirteenth edition. By ERNEST H. SCAMELL. [London: Sweet tk Maxwell 1971. clii and 950 pp. (inc. index). 215.00 net.] ......
  • REVIEWS
    • Nbr. 37-4, July 1974
    • The Modern Law Review
    Book reviewed in this article: Maladministration and its Remedies. By K. C. Wheare. Jurisprudence: Text and Readings on the Philosophy of Law. By George C. Christie. Society and the Policeman's Rol...
    ...... But an ungenerous tone is wholly inappropriate. R. G. LAWSOS. TIIE L.4W OF PARTNERSHIP IN SCOTLAND. By J. B. MILLER, T.D., M.A., LL.B. Edinburgh. [W. Green R. Son Ltd., under the auspices of the Scottish Law ......
  • REVIEWS
    • Nbr. 36-3, May 1973
    • The Modern Law Review
    Legal Problems of an Enlarged European Community. Edited by M. E. Bathurst, K. R. Simmonds, N. March Hunnings and Jane Welch. Information and Advice Services. By Rosalind Brooke. Marriage Stability...
    ...... S. M. CRETNEY. THE LAW OF PARTNERSHIP IN AUSTRALIA AND NEW ZEALAND. Second edition by P. F. P. HIGGINS. [Sydney: Law Book Co. Ltd. 1971. lviii and 886 pp. (with ......
  • REVIEWS
    • Nbr. 14-3, July 1951
    • The Modern Law Review
    Book reviewed in this article: The American Mind. By Henry Steele Commager. The Legal Philosophies of Lask, Radbruch and Dabin. Translated by Kurt Wilk The Law of the United Nations, A Critical Ana...
    ...... I,. C. B. G. LINDLEY'S LAW OF PARTNERSHIP. Eleventh Edition. By HENRY SALT, K.c., M.A., LL.B., and HUQR E. FRANCIS, LL.B., Barrister- at-Law. With a Foreword by ......
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Forms
  • Chapter PM131380
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    .... . . This note applies to any type of partnership that has distinct legal personality. In practice, you will most often come across this when looking at LLPs and some types of LP. A Limited ......
  • Chapter PM141000
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    • HM Revenue & Customs
    ......For the purpose of charging the profit made by a business carried on in partnership to Income Tax or Corporation Tax, a partnership is not regarded as an entity separate and distinct from the partners. This is the case even where the ......
  • Chapter STSM091040
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    .... . . A partnership interest or share is, in law, a separate item of ‘property’ in its own right. A partner cannot claim to be the owner of any particular ......
  • Chapter EM7001
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    • HM Revenue & Customs
    ......ITSA Years (but see below for transitional years). Partnerships are responsible for returning information relating to the partnership business. This information includes the profits for any period of account, the capital allowances claimed for that period and details of the profit ......
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