Single Entity and Partnerships: Scottish Partnerships
Scottish partnership law differs from that in the rest of the United Kingdom. Where
- you are trying to establish whether there is a single entity, and
- the businesses are Scottish
VATREG09050. (External users can find the guidance at http://www.hmrc.gov.uk/manuals/vatregmanual/VATREG09050.htm.)
Where a Scottish partnership is properly constituted we would not normally pursue a single entity argument against two or more identically constituted partnerships. However, we may still consider a notice of direction to treat them as a single entity from a current date.