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Lindley & Banks on Partnership 21st ed

ISBN13: 9780414092051
Previous Edition ISBN: 9780414069336
Published: November 2022
Publisher: Sweet & Maxwell Ltd
Country of Publication: UK
Format: Hardback
Price: £497.00

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Lindley & Banks on Partnership provides 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 this 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

Partnership Law
Part 1 - The Nature of Partnership
Chapter 1 - Introduction
Chapter 2 - Definition of Partnership
Chapter 3 - General Nature of a Partnership
Chapter 4 - Capacity of Partners
Chapter 5 - Rules for Ascertaining the Existence of a Partnership
Chapter 6 - Consideration for a Contract of Partnership
Chapter 7 - Evidence by which a Partnership may be Proved
Chapter 8 - Illegal Partnerships
Chapter 9 - Duration of Partnership

Part 2 - Formation of a Partnership by Formal Agreement
Chapter 10 - Partnership Agreements
Chapter 11 - Corporate and Group Partnerships

Part 3 - The Rights and Obligations of Partners as Regards Third Parties
Chapter 12 - The Liability of a Partner for the Acts of His Co-Partners
Chapter 13 - The Nature and Duration of a Partner’s Liability to Third Parties
Chapter 14 - Actions by and Against Partners

Part 4 - The Rights and Obligations of Partners Between Themselves
Chapter 15 - Management and Decision-Making
Chapter 16 - The Duty of Good Faith
Chapter 17 - Partnership Capital
Chapter 18 - Partnership Property
Chapter 19 - Partnership Shares
Chapter 20 - The Financial Rights and Duties of a Partner
Chapter 21 - Ascertainment and Division of Profits
Chapter 22 - Partnership Books and Accounts
Chapter 23 - Actions Between Partners

Part 5 - Dissolution and Winding-up
Chapter 24 - Dissolution and its Causes
Chapter 25 - Winding Up the Partnership Affairs
Chapter 26 - Death of a Partner
Chapter 27 - Insolvency

Part 6 - Limited Partnerships
Chapter 28 - Introduction
Chapter 29 - Nature, Formation, Registration and Designation
Chapter 30 - The Rights and Obligations of the Partners as Regards Third Parties
Chapter 31 - The Rights and Obligations of the Partners between Themselves
Chapter 32 - Dissolution and Winding Up
Chapter 33 - Insolvency

Part 7 - Taxation
Chapter 34 - Income Tax
Chapter 35 - Capital Gains Tax
Chapter 36 - Inheritance Tax
Chapter 37 - Value Added Tax
Chapter 38 - Stamp Duty Land Tax and Related Taxes