Partnership Act 1890: Fundamental legislation governing partnerships in England and Wales. Defines partnership relationships, basic rights and obligations, and contains default provisions that apply unless explicitly varied by agreement.
Limited Partnerships Act 1907: Legislation governing limited partnerships, relevant if the partnership structure includes limited partners.
Companies Act 2006: While primarily focused on companies, contains provisions that may be relevant for larger partnerships and corporate governance.
Law of Property Act 1925: Contains provisions relevant to partnership property and real estate holdings within the partnership structure.
Financial Services and Markets Act 2000: Applicable if the partnership engages in regulated financial activities, setting out regulatory requirements and compliance obligations.
Partnership (Accounts) Regulations 2008: Specifies requirements for financial reporting and accounting practices in partnerships.
Income Tax Act 2007: Contains provisions regarding the taxation of partnership income and partners' individual tax obligations.
Corporation Tax Act 2009: Relevant for tax treatment of partnerships, particularly larger partnerships with corporate structures.
Value Added Tax Act 1994: Governs VAT obligations and requirements for partnerships engaged in taxable activities.
Employment Rights Act 1996: Relevant for partnerships employing staff, setting out employment rights and obligations.
Equality Act 2010: Ensures non-discrimination and equal treatment in partnership operations and employment practices.
Health and Safety at Work Act 1974: Sets out health and safety obligations for partnerships as employers and business operators.
