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HMRC internal manual

Business Income Manual

HM Revenue & Customs
, see all updates

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.