Bringing in a partner

1. [Inheritance tax issues](https://library.croneri.co.uk/po-heading-id_yELa01jY0k-kJwTFzr3GfA)

2. [Types of partner](https://library.croneri.co.uk/po-heading-id_67oXq9ND8Umk_yUzllmUDg)

2.1. Equity partner

2.2. Salaried partner

2.3. Sleeping partner

2.4. Limited partner

2.5. Family members

3. [VAT issues](https://library.croneri.co.uk/po-heading-id_VUQtnOqmE0OwTfQc7f3A0w)

4. [Registration / administration](https://library.croneri.co.uk/po-heading-id_mPKDmMrTIEq1s-2VZmfSLQ)

5. [Anti-avoidance](https://library.croneri.co.uk/po-heading-id_fp_M-9BYBk2ftEKk7SPAPQ)

5.1. Restrictions on loss relief

5.2. Partnerships with mixed members

5.3. Salaried members of LLPs

6. [National Insurance contributions](https://library.croneri.co.uk/po-heading-id_fLuvG0YuUkycsGycT38ung)

7. [What makes a partnership?](https://library.croneri.co.uk/po-heading-id_QpzDS_JuvE-ObrZyHOEeBA)

8. [Who can be a partner?](https://library.croneri.co.uk/po-heading-id_caJtSYn8Mky22xTg-___Fg)

9. [Type of partnership](https://library.croneri.co.uk/po-heading-id_dqU9tddT806npsmYpOzekQ)

9.1. General or ordinary partnership

9.2. Limited partnership

9.3. Limited liability partnership

10. [SDLT issues](https://library.croneri.co.uk/po-heading-id_-hj-mriFfU2Ecg0UdsxVIw)

11. [Relief for interest](https://library.croneri.co.uk/po-heading-id_XCGHLneolUKd6OoHtAVLzA)

12. [Taxation of income](https://library.croneri.co.uk/po-heading-id__2jSiybnQ0mEiA1KpYq2TA)

12.1. Changes in partners

12.2. Corporate partners

12.3. Partners who are not UK resident

13. [Capital gains tax issues](https://library.croneri.co.uk/po-heading-id_dEb9TIK97kak7ezSz6q7BA)

13.1. Changes in asset ratios

13.2. Assets that have been revalued

13.3. Payments made outside the accounts

13.4. Transfers not at arm's length

13.5. Contribution of an asset

13.6. Reliefs