Where there are no Articles, it will usually be clear from the accounts that a partnership exists, i.e. there will be separate Capital Accounts shown for each partner. Should there be any doubt as to whether or not a partnership exists, consult HMIT to see if the existence of the partnership has been accepted for IT purposes. If so, follow their line.
If there was a gift of capital on the commencement of the partnership, or there have been changes in the profit sharing ratios, consult Technical Group (TG) about any possible transfers of value.