Lindley & Banks on Partnership gives you comprehensive, authoritative and practical coverage of the law relating to both general and limited partnerships. This seminal text on partnerships, first published in 1860, reflects the current editor’s wide practical experience in this area of law and gives you detailed commentary on all aspects of the life of a partnership, from its nature and formation to the usual contents of a partnership agreement and common areas of dispute, the liabilities undertaken by partners both internally and externally and, finally, to dissolution, winding up and insolvency. It also explains how partnerships are taxed. The 21st edition covers all legal changes since the last edition, with reference to UK and Commonwealth authorities where relevant. New to the latest edition: Explains the latest tax, finance and regulatory changes affecting partnerships Highlights other statutory developments Reappraisal of various problematic areas of partnership law Case law updates to all relevant areas, including: Ingenious Games LLP v Revenue & Customs Commissioners Cole v Lee Cheema v Jones Flanagan v Liontrust Investment Partners LLP Joseph v Deloitte NSE LLP Rennie v Rennie Procter v Procter BCM Cayman LP v Revenue & Customs Commissioners Revenue & Customs Commissioners v BlueCrest Capital Management LP Bishop of Leeds v Dixon Coles & Gill Prasad v Hanif, Patel v Barlows Solicitors Moody v The Estate of the late Norman Jones The new first supplement to the twenty first edition covers all legal changes since the last edition, with reference to UK and Commonwealth authorities where relevant

Taxation of Partnerships and Private Capital Structures addresses in detail the technical and practical UK tax issues that arise in relation to trading and professional partnerships and LLPs and in relation to investment fund partnerships and related structures. As well as discussing the UK tax landscape for all types of partnerships and private capital structures, the book contains an extensive discussion of the special regimes (including those for disguised investment management fees, carried interest and income based carried interest) which supplement these rules for the investment management community. The UK treatment of partnerships is still largely non-statutory while the tax treatment of flows to investment managers has been subject to extensive changes (and a significant amount of related case law) since 2014. The book helps demystify these complex areas of tax by offering an explanation of the technical issues, reasoned views on the practical application of these rules and the positioning of HMRC. The second edition represents a significant rewrite and is updated to reflect the myriad of new case law and legislation since 2021 as well as the experience of the authors and the changing positions of HMRC since then. The new edition also includes 3 new chapters covering: The offshore fund rules Pillar 2 The UK Qualifying Asset Holding Company (QAHC) regime

Lindley & Banks on Partnership gives you comprehensive, authoritative and practical coverage of the law relating to both general and limited partnerships. This seminal text on partnerships, first published in 1860, reflects the current editor’s wide practical experience in this area of law and gives you detailed commentary on all aspects of the life of a partnership, from its nature and formation to the usual contents of a partnership agreement and common areas of dispute, the liabilities undertaken by partners both internally and externally and, finally, to dissolution, winding up and insolvency. It also explains how partnerships are taxed. The 21st edition covers all legal changes since the last edition, with reference to UK and Commonwealth authorities where relevant. New to the latest edition: Explains the latest tax, finance and regulatory changes affecting partnerships Highlights other statutory developments Reappraisal of various problematic areas of partnership law Case law updates to all relevant areas, including: Ingenious Games LLP v Revenue & Customs Commissioners Cole v Lee Cheema v Jones Flanagan v Liontrust Investment Partners LLP Joseph v Deloitte NSE LLP Rennie v Rennie Procter v Procter BCM Cayman LP v Revenue & Customs Commissioners Revenue & Customs Commissioners v BlueCrest Capital Management LP Bishop of Leeds v Dixon Coles & Gill Prasad v Hanif, Patel v Barlows Solicitors Moody v The Estate of the late Norman Jones The new first supplement to the twenty first edition covers all legal changes since the last edition, with reference to UK and Commonwealth authorities where relevant

Taxation of Partnerships and Private Capital Structures addresses in detail the technical and practical UK tax issues that arise in relation to trading and professional partnerships and LLPs and in relation to investment fund partnerships and related structures. As well as discussing the UK tax landscape for all types of partnerships and private capital structures, the book contains an extensive discussion of the special regimes (including those for disguised investment management fees, carried interest and income based carried interest) which supplement these rules for the investment management community. The UK treatment of partnerships is still largely non-statutory while the tax treatment of flows to investment managers has been subject to extensive changes (and a significant amount of related case law) since 2014. The book helps demystify these complex areas of tax by offering an explanation of the technical issues, reasoned views on the practical application of these rules and the positioning of HMRC. The second edition represents a significant rewrite and is updated to reflect the myriad of new case law and legislation since 2021 as well as the experience of the authors and the changing positions of HMRC since then. The new edition also includes 3 new chapters covering: The offshore fund rules Pillar 2 The UK Qualifying Asset Holding Company (QAHC) regime

Lindley & Banks on Partnership gives you comprehensive, authoritative and practical coverage of the law relating to both general and limited partnerships. This seminal text on partnerships, first published in 1860, reflects the current editor’s wide practical experience in this area of law and gives you detailed commentary on all aspects of the life of a partnership, from its nature and formation to the usual contents of a partnership agreement and common areas of dispute, the liabilities undertaken by partners both internally and externally and, finally, to dissolution, winding up and insolvency. It also explains how partnerships are taxed. The 21st edition covers all legal changes since the last edition, with reference to UK and Commonwealth authorities where relevant. New to the latest edition: Explains the latest tax, finance and regulatory changes affecting partnerships Highlights other statutory developments Reappraisal of various problematic areas of partnership law Case law updates to all relevant areas, including: Ingenious Games LLP v Revenue & Customs Commissioners Cole v Lee Cheema v Jones Flanagan v Liontrust Investment Partners LLP Joseph v Deloitte NSE LLP Rennie v Rennie Procter v Procter BCM Cayman LP v Revenue & Customs Commissioners Revenue & Customs Commissioners v BlueCrest Capital Management LP Bishop of Leeds v Dixon Coles & Gill Prasad v Hanif, Patel v Barlows Solicitors Moody v The Estate of the late Norman Jones The new first supplement to the twenty first edition covers all legal changes since the last edition, with reference to UK and Commonwealth authorities where relevant