BIM72000 - Partnerships: General notes: contents
This section contains the following:
| BIM72001 | Partnerships: General notes: Definition |
| BIM72005 | Partnerships: General notes: Existence of Partnerships |
| BIM72010 | Partnerships: General notes: Joint Venture |
| BIM72015 | Partnerships: General notes: Separate Business for Tax Purposes |
| BIM72020 | Partnerships: General notes: Capacity of Partners |
| BIM72025 | Partnerships: General notes: Types of Partner |
| BIM72030 | Partnerships: General notes: Limit to Number of Partners |
| BIM72035 | Partnerships: General notes: Scottish Partnerships |
| BIM72040 | Partnerships: General notes: Commencement |
| BIM72045 | Partnerships: General notes: Cessation / Dissolution |
| BIM72050 | Partnerships: General notes: Death or Retirement of Partner |
| BIM72055 | Partnerships: General notes: Sharing Profits / Losses |
| BIM72058 | Partnerships: General notes: Property |
| BIM72060 | Partnerships: General notes: Whether Profits Earned / Unearned |
| BIM72065 | Partnerships: General notes: Husbands, Wives and Minor Children |
| BIM72070 | Partnerships: General notes: Service Companies |
| BIM72075 | Partnerships: General notes: Partners’ Personal Expenses |
For further guidance on:
- Limited and Limited Liability Partnerships - see BIM72100
- Computation and assessment of partnership profits - see BIM72200
- Mergers and demergers - see BIM72400
- The text of the Partnership and Limited Partnership Acts - see BIM72500
