Get Briefed

Income earned through partnerships

Where an individual taxpayer carries on business both as a sole-proprietor and through a “partnership”, does the income of the partnership add to the individual’s taxable turnover for GST registration purposes? The UK First-Tier Tribunal (Tax Chamber) (FTT) in Dean Jason Butler v HMRC [2016] UKFTT 0666 (TC) rejected the taxpayer’s argument that part of his income was earned through a “partnership” and found him liable to register for VAT based on his combined income.

Continue reading