Partnership Act 1890: Primary legislation governing partnerships in England and Wales. Covers fundamental partnership principles, partners' rights and duties, partnership property, and dissolution provisions.
Limited Partnerships Act 1907: Legislation specifically dealing with limited partnerships, which may be relevant depending on the partnership structure chosen.
Companies Act 2006: Relevant legislation when the partnership involves corporate partners or corporate structures.
Income Tax Act 2007: Key tax legislation governing how partnership income is taxed and distributed among partners.
Corporation Tax Act 2009: Tax legislation relevant when corporate entities are involved in the partnership structure.
Partnership (Taxation) Regulations: Specific regulations governing the taxation of partnerships and partner distributions.
Value Added Tax Act 1994: Legislation governing VAT obligations and compliance for partnerships.
Equality Act 2010: Anti-discrimination legislation that may apply to partners, especially regarding partner status and rights.
Employment Rights Act 1996: Legislation defining employment rights that may be relevant to partner relationships and obligations.
Competition Act 1998: Legislation ensuring partnerships do not engage in anti-competitive practices.
Money Laundering Regulations 2017: Financial compliance regulations that partnerships must adhere to in their operations.
Data Protection Act 2018 & UK GDPR: Legislation governing how partnerships must handle and protect personal data.
Common Law Precedents: Relevant case law and judicial decisions that have established principles for partnership disputes, fiduciary duties, and good faith obligations.
