DMBM678260 - Summary Proceedings (Sc): Small claims - answering defences: Defence of 'have paid share of partnership liability'

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If the defence is that he has paid his share of the partnership liability, you should advise the court that a partner is liable jointly and severally for the whole amount of the partnership tax and not solely the part that is attributable to his own share of the income.

If the court asks what efforts you have made to collect the tax from the other partners, from the information available to you contained within your papers you should tell the court

• you are seeking decree against the partnership (where it still exists) and/or all partners and
• that you will enforce the decree against the other partners where possible
• you will have to enforce the decree against the defender if action against the others proves unsuccessful.