Posted by : Jonathan Haley
| Date posted : 15/02/2010
The recent case of Phillips v The Commissioners for HMRC serves as a useful reminder of how relevant the Partnership Act 1890 still is when seeking to determine whether a partnership exists.
Jonathan Haley, Partner in the Corporate team and partnerships expert, examines the case.
For more information, contact Jonathan Haley at jonathan.haley@farrer.co.uk. Alternatively, call your usual contact at the firm on 020 3375 7000
Phillips v The Commissioners for HMRC.pdf148kB