The recent case of Phillips v HMRC TC276 did not break any new ground but was concerned with whether a partnership existed between two architects. HMRC contended there was a partnership; the taxpayer said there was not, and obviously there was clear relevance to this question as far as their tax liabilities were concerned.

My reason for mentioning this case is simply that it contains a lengthy discussion about whether a partnership existed, the tests which needed to be satisfied and the implications of each. Nothing particularly earth shattering but an interesting source of reference should this point arise in the future.