3.6Partnerships 3.6.1What is a partnership?
TCA97 s1007 – s1008
Partnership is a legal concept. The following is an overview of the relevant tax consequences of a partnership.
• A partner...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.