Partnership in UK Law
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...
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...
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...
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.
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  UKFTT 727 serves as a useful reminder to taxpayers of two issues: (1) the potential for confusion...
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...
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
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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