Law of Partnership in UK Law
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R (on the application of De Silva and another) v Revenue and Customs Commissioners
...... of sections 380 and 381 of the Income and Corporation Taxes Act 1988 (" ICTA ") to set off his allocated share of trading losses of a partnership in a particular year against his general income for that year of assessment or any of the previous three years of assessment. The ability to carry ......
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Kaupthing Capital Partners II Master LP Inc. Between: Pillar Securitisation SARL & Others v Spicer and Another
...... . 2 Kaupthing Capital Partners II Master LP Inc, (“Master”) is a limited partnership established in Guernsey. It has legal personality pursuant to an election under the Limited Partnership (Guernsey) Law 1995 (“the 1995 Law”). The ......
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Khan and Another v Miah and Others
...... 1 The primary issue in this appeal is whether there was a partnership between the 2nd plaintiff and the lst, 2nd and 3rd defendants in December 1993 and January 1994 or whether there was merely an agreement to enter ......
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(1) Inversiones Frieira Sl and Another v (1) Colyzeo Investors Ii Lp (2) Colyzeo Investment Management Ltd
...... . 2 Colyzeo Investors II LP ("the Partnership") is a limited partnership established in February 2007. It was established to enable investors to co-invest with Colony Capital LLC and its ......
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J. J. Coughlan Ltd v Ruparelia and Another
...... depends on whether the statements were made "in the ordinary course of the business of the firm" within the meaning of section 10 of the Partnership Act 1890 ("the 1890 Act"). The second is a claim for damages for breach of an Escrow Agreement. The firm's liability in relation to this claim turns ......
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Oxnard Financing S.A. v Rahn
......The purchasers were a Swiss banking general partnership, Rahn & Bodmer, who have paid Can$3 million, but there is a dispute on liability to pay the balance of Can$2 million. . 5 The ......
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Stephen Ilott v 1. Richard Williams and Others
......They made presentations to potential investors. Finally they entered negotiations with the fourth respondent ("BlueCrest LP"), a limited partnership. On 28 July 2008, the general partner of BlueCrest LP, namely BlueCrest Management Ltd ("BCML") issued a letter, known in these proceedings as "the ......
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HM Revenue and Customs v Pal and Others
...... application for registration that was the name supplied to the Commissioners by the third Respondent, Mr Alonso, as the trading name of a partnership which was to run the business. Mr Alonso applied for registration with effect from 1 January 2002. In the accompanying form VAT 2 (which is the ......
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Mohammed Nadeem v (1) Mohammed Rafiq (2) Zahida Bi
...... Derek Kerr (instructed by The Birmingham Legal Partnership ) for the Claimant . David Stockill (instructed by Terry Jones ) for the First and Second Defendants . . Hearing ......
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Reed (HMIT) v Young
......The matter in issue concerns the extent to which a limited partner can claim relief for tax purposes in respect of the losses of the partnership. . 2 Limited partnership is a creature of statute, the Limited Partnerships Act 1907. The essence of the idea is that there are ......
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