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Family partnerships: 'Business' - the etymological chameleon

Category Technical Articles
AuthorTechnical Department
Article by Marc Selby, partner and head of corporate tax group, Laytons, Solicitors. This article appeared in the November 2009 issue of Tax Adviser. The author addresses the basic requirements of a partnership, and comments on the application of the 'business' test in relation to LLPs used for estate planning.

November 2009 by Marc Selby

Technical Team

 

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