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Partnerships

Should a VAT-registered farmer charge VAT on unrelated consultancy work?

E Dunne and V Gray v CRC, Queen’s Bench Division

Treatment of rent paid by a partnership to spouses

Partnerships’ role in private client tax planning

Samarkand Film Partnership No 3 & others v CRC; R (on the application of Samarkand Film Partnership No 3) v CRC; R (on the application of Proteus Film Partnership No 1) v CRC, Upper Tribunal

How to terminate a partnership’s unfunded and unapproved pension scheme

Will roll-over relief apply when a new company is owned by a new partnership?

A partnership (TC4358)

New opportunities to form and extend VAT groups

CRC v Hamilton & Kinneil (Archerfield) Ltd & others, Upper Tribunal

Inside Track Productions LLP & others v CRC, Upper Tribunal (Tax and Chancery Chamber)

J Dyson (TC4336)

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