Partnership in UK Law
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US/UK Partnership Announced
In recent days, the US EPA’s National Center for Environmental Research and the United Kingdom’s Natural Environment Research Council, Physical Sciences Research Council, Department for Environment...
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U.K. Partnership Tax Changes
Slightly later than first advertised, Her Majesty’s Revenue & Customs (HMRC) has now issued further guidance regarding the employment status of members of U.K. limited liability partnerships (L...
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UK Government Launches Cybersecurity Partnership
On March 27, 2013, the UK Government announced the Cyber Security Information Sharing Partnership (“CISP”), a partnership between government and industry to share intelligence on cybersecurity thre...
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Limited liability partnership and partnership accounts: amending regulations
New regulations make changes to the accounting regulatory framework for LLPs to bring it into line with changes made in 2015 to the accounting regulatory framework for companies.
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UK Tax: When Partnership Is Not Partnership
The recent decision of the First Tier Tribunal (FTT) in the unusual case of R. Ashton v HMRC [2016] UKFTT 727 serves as a useful reminder to taxpayers of two issues: (1) the potential for confusion...
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New UK Limited Partnership for Private Funds
On 6 April 2017, a new form of limited partnership came into existence with the introduction of a ‘private fund limited partnership’ (PFLP) under the Legislative Reform (Private Fund Limited Partne...
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The risk of uncertain partnership arrangements
The risks for partnerships operating without a written partnership agreement in place are well known. A recent Court of Appeal case is a useful reminder that these risks can arise in the period aft...
- Joint Ventures And Partnership As Coopetition
- Resolving Rural Disputes Webinar: Common Partnership Problems
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Draft Legislation Published on UK Partnership Taxation
Earlier this year, HM Revenue & Customs published various ideas to ‘clarify’ the tax treatment of partners in partnerships, as part of its response to a consultation on changes to the taxation ...
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