The (im)practicalities of UK partnership tax disputes

As demonstrated by a number of recent cases, partnerships can provide fertile ground for UK tax disputes. In the article available at the link below, Sarah Bond and David Haughey from our London tax team explain that these disputes not only give rise to complex technical issues of contract/partnership law as well as tax law, but also pose a number of practical challenges.

These include difficulties in managing multiple stakeholders with diverse perspectives, and in managing a large number of (often overlapping) enquiries or appeals. It is highlighted that anticipating these issues at an early stage of a potential dispute, and considering how to address them, can make the dispute resolution process more efficient for both partnerships and the UK tax authority.

This article was originally published in Tax Journal on 11 September 2026.