VATREG42950 | The effects of death, insolvency and incapacity on registration: death of a partner: introduction

The Partnership Act 1890, section 33(1) provides that, subject to any agreement between the partners, every partnership is dissolved as regards all the partners by the death of any partner.

So the normal effect of the death of a partner is that the partnership is brought to an end, no matter how many partners remain. This applies throughout England, Wales, Scotland and Northern Ireland where there is no provision to the contrary within the partnership agreement.

This section explains what action to take when you find out that a partner has died.