Partnership Act 1890: Primary legislation defining partnerships, establishing default provisions for profit sharing, and outlining basic partner rights, obligations, duties and liabilities
Limited Partnerships Act 1907: Legislation governing the formation and operation of limited partnerships, relevant if the partnership structure includes limited partners
Companies Act 2006: Applicable legislation when the partnership includes corporate partners or interfaces with corporate entities
Income Tax Act 2007: Tax legislation governing how partnership profits are taxed at the individual partner level
Corporation Tax Act 2009: Tax legislation relevant for corporate partners and the partnership's interaction with corporate tax rules
Partnership (Taxation) Regulations: Specific tax regulations governing how partnerships are treated for tax purposes and reporting requirements
Finance Acts (various): Annual and other Finance Acts containing relevant tax provisions affecting partnerships
Equality Act 2010: Legislation ensuring non-discrimination in partnership arrangements and partner relations
Limited Liability Partnerships Act 2000: Legislation governing LLPs, relevant if considering conversion or comparison to LLP structure
Financial Services and Markets Act 2000: Regulatory framework applicable if the partnership operates in regulated financial services
Data Protection Act 2018/UK GDPR: Legislation governing the handling of personal data within the partnership
Common Law Fiduciary Duties: Legal principles establishing partners' fiduciary obligations to each other and the partnership
Common Law Good Faith Obligations: Legal principles requiring partners to act in good faith in their dealings with each other
Contract Law Principles: General common law principles governing formation and interpretation of contracts, applicable to partnership agreements
