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Partnerships Publications

08 December 2010

The Thin Veneer of Partnership

When is someone called a “Partner” legally a partner? The term partner originally meant that the individual shared (often equally with all others) in profits and management and was liable for a share of any claims or losses. Modern professional partnerships however are more sophisticated.

20 October 2010

Feeling the Effects

Court statistics for 2009 reveal that partnership dispute cases in the High Court jumped 96% from 2008. The impact of the recession seems the obvious explanation.

02 August 2010

Partners out to pasture while employees given a new lease of employment

Commentary on forced retirement of Partners in the time of Age Discrimination.

05 January 2010

Family Partnerships

Since the changes to inheritance tax in 2006, advisors have been talking about the advantages of using family partnerships
(FPs) as an alternative. FPs are seen to offer many of the same features as trusts, but (crucially) without an immediate 20% inheritance tax charge on their creation. However, few FPs have actually been created. The purpose of this briefing is to give a candid view of the benefits and pitfalls of FPs.