BIM82000 - Partnerships - general notes: contents

For further guidance on:

• Limited and limited liability partnerships - see BIM82100
• Computation and assessment of partnership profits - see BIM82200
• Mergers and demergers - see BIM82400

1. BIM82001

   Definition
2. BIM82005

   Existence of partnerships
3. BIM82010

   Joint venture
4. BIM82015

   Separate business for tax purposes
5. BIM82020

   Capacity of partners
6. BIM82025

   Types of partner
7. BIM82035

   Scottish partnerships
8. BIM82040

   Formation
9. BIM82045

   Dissolution
10. BIM82050

    Death or retirement of partner
11. BIM82055

    Sharing profits / losses
12. BIM82058

    Property
13. BIM82060

    Sleeping and inactive partners: NICs
14. BIM82065

    Husbands, wives, civil partners and minor children
15. BIM82070

    Service companies
16. BIM82075

    Partners’ personal expenses
17. BIM82080

    Expenses paid by partners
18. BIM82085

    Partnership advances funds to partner
19. BIM82090

    Partners in disagreement
20. BIM82095

    Partner expenses - legal basis