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Introduction

 
© Reed Elsevier (UK) Ltd 2008
 
Peter Kempster Consultant at Nabarro and Past President of the Chartered Institute of Taxation introduces this special issue devoted to the taxation issues arising in relation to partnerships
 
The Tax Journal devoted a special issue to the tax treatment of partnerships back in 2004 when I was pleased to be asked to be guest editor of the issue. Three-and-a-half years later I am just as pleased to be asked again and in agreeing the topics for inclusion I experienced a certain déjà vu.
 
Sketching a list of current concerns and opportunities in this area produced a shortlist similar to the contents page of the 2004 special issue. That is driven by some 'things that won't go away': should a partnership...

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