Andrew Constable, a tax partner at Moore Kingston Smith LLP accountants, has published a useful 4 page introduction to/summary of partnership and LLP taxation issues, including income tax, capital gains tax, inheritance tax and stamp duty land tax.
The article is 'Pride and Partnerships' (2020) 185(4748) Taxation 12 and is at:
https://www.taxation.co.uk/articles/tax-transparency-of-general-and-limited-liability-partnerships
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