This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Business Income Manual

Deductions - scope of: partnerships

Payments made by a partnership towards the personal or domestic expenses of a partner are disallowable on dual-purpose grounds.


Heastie v Veitch & Co [1933] 18TC305 BIM38110
MacKinley v Arthur Young McClelland Moores & Co [1989] 62TC704 BIM38120

For detailed discussion see BIM38110 onwards.