Peter Kempster Nabarro Nathanson and Deputy President of the Chartered Institute of Taxation our Guest Editor for this special issue examines partnerships as business vehicles and introduces the issue
Partnerships have been a feature of the business scene for a very long time. They predate joint stock companies (the precursors of the modern limited liability company) and the approach adopted by the English courts was to analyse partnerships as a special form of contractual relationship between the partners rather than some body separate from the partners (the Scots took a different view). By the last quarter of the 19th century it was recognised that the legal principles governing partnerships had expanded beyond their contract law origins and a process of codification and expansion began culminating in the Partnership Act of...
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Peter Kempster Nabarro Nathanson and Deputy President of the Chartered Institute of Taxation our Guest Editor for this special issue examines partnerships as business vehicles and introduces the issue
Partnerships have been a feature of the business scene for a very long time. They predate joint stock companies (the precursors of the modern limited liability company) and the approach adopted by the English courts was to analyse partnerships as a special form of contractual relationship between the partners rather than some body separate from the partners (the Scots took a different view). By the last quarter of the 19th century it was recognised that the legal principles governing partnerships had expanded beyond their contract law origins and a process of codification and expansion began culminating in the Partnership Act of...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
