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Partnerships

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Farm partnership cases come to the fore premium icon
Detail counts
12 Jan 2026
Tax consequences of buying and selling plant and machinery premium icon
New van, anyone?
05 Jan 2026
Readers’ forum: Did change of legal entity create option to tax problem? premium icon
VAT
15 Dec 2025
London Tax Network tax conference 2025 premium icon
Meeting points – 2
10 Nov 2025
The UK is still an attractive destination for Americans premium icon
A good place for Americans
03 Nov 2025
Readers’ forum: Piggy in the middle premium icon
Professional obligations
03 Nov 2025
Readers’ forum: Purchasing non-depreciating assets to defer tax premium icon
Joining the partnership
02 May 2025
Salaried member rules – where did it start and where are we now premium icon
Where are we now?
17 Mar 2025
Readers’ forum: Dispute over the allocation of profits among partners premium icon
Profitable partnership
24 Feb 2025
Gould and the taxation of dividends premium icon
Pete Miller analyses the case of Gould on the taxation of dividends.
06 Jan 2025
Readers’ forum: Application of BADR to sale of trading assets premium icon
Farming partnership
23 Sep 2024
Readers’ forum: What is a ‘group’? premium icon
Connected companies
19 Aug 2024
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READERS' FORUM premium icon
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Readers’ forum: New property project: should a separate company be used? Readers’ forum: Is there a disposal or distribution? Readers’ forum: Family forgiveness Readers’ forum: Can interest be paid for previous years? New queries: 5 February 2026
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NEWS premium icon
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Association launches top ten asks to improve tax system Proper consultation would save confusion and upset Low Incomes Tax Reform Group launches new MTD hub HMRC issues 369 fines for AML failures Tax tip: OECD guidelines on remote working and permanent establishments
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CASES premium icon
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Supply of care or medical services was not exempt Inaccuracy penalties cancelled Overpayment was not the result of an error in a claim Winding-up order for avoidance scheme promoter Supplement applies because timescale not met
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Association launches top ten asks to improve tax system This week's opinion: 5 February 2026 Proper consultation would save confusion and upset Low Incomes Tax Reform Group launches new MTD hub HMRC issues 369 fines for AML failures
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