Differentiating Partnerships & Joint Ventures - Part 2
By Peter Adams
1h 10m CPD time
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Partnership and joint venture structures frequently get mixed up! This 2 part series will highlight the legal and tax differences.
In Part 2, we cover:
Definition and structure of partnerships for tax purposes
Overview of ‘three limbs’ test
TR 94/8 - Factors indicating existence of partnership
Income tax treatment
Case study - would you choose a partnership or joint venture structure?
Date recorded: 4 October 2023