BIM72000 - Partnerships - general notes: Contents
| BIM72001 | Definition |
| BIM72005 | Existence of partnerships |
| BIM72010 | Joint venture |
| BIM72015 | Separate business for tax purposes |
| BIM72020 | Capacity of partners |
| BIM72025 | Types of partner |
| BIM72030 | Limit to number of partners |
| BIM72035 | Scottish partnerships |
| BIM72040 | Commencement |
| BIM72045 | Cessation / dissolution |
| BIM72050 | Death or retirement of partner |
| BIM72055 | Sharing profits / losses |
| BIM72058 | Property |
| BIM72060 | Whether profits earned / unearned |
| BIM72065 | Husbands, wives and minor children |
| BIM72070 | Service companies |
| BIM72075 | 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
