BIM42125 | Deductions - scope of: partnerships

From HM Revenue & Customs · Business Income Manual

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

See:

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

For detailed discussion see BIM38110 onwards.