Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxes Consolidation Act 1997 section 1008
Separate assessment of partners
Section 1008 sets out the rules for the separate assessment of each partner in a partnership trade, treating each partner's share of the partnership profits or losses as if it arose from a notional trade carried on solely by that partner.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.