Partnership Tax for Accountants & Advisors - The Fundamentals

Introduction

This webinar will provide accountants and tax advisors with a practical understanding of how UK partnerships are structured and taxed. It will explain key legal principles, outline the main types of partnership and explore how income tax and capital gains tax apply under HMRC guidance.

What You Will Learn

This webinar will cover the following:

• What is a partnership - the fundamental principles and how partnerships differ from companies and sole traders
• Different types of partnership - including general partnerships, limited partnerships, and LLPs
• The Partnership Act 1890 - core provisions and how they govern rights and obligations between partners
• Income Tax and CGT treatment (SP D12) - how profits, losses, and gains are allocated and taxed among partners

This pre-recorded webinar will be available to view from Wednesday 3rd June 2026

Alternatively, you can gain access to this webinar and 1,900+ others via the MBL Webinar Subscription. Please email webinarsubscription@mblseminars.com for more details.