Partnerships - general notes: Scottish partnerships
S4(2) Partnership Act 1890
Unlike its English, Welsh or Northern Irish counterpart, a Scottish partnership is a legal person. This has very few consequences for tax purposes. Where the differing legal systems would produce different results as between Scotland and the rest of the United Kingdom, specific legislation has been enacted to preserve equality of treatment; for example assessment of partnership profits (see BIM82205) and capital gains (see CG27000). Where the tax legislation itself would produce different results, the courts have directed that:
‘…it is desirable to adopt a construction of statutory words which avoids differences of interpretation of a technical character such as are calculated to produce inequalities in taxation as between citizens of the two countries.’
(Viscount Simons at page 244 in Rex v General Commissioners of Income Tax for The City of London (ex parte Gibbs and Others)  24TC221).