Guidance Note: Partnerships

This Guidance Note: Partnerships introduces and explains the main legal principles of partnership law relevant for the purposes of starting a business using a partnership as a business vehicle.

This guidance note on partnerships guides the reader in relation to choosing the right business structure for their business and runs through the legal issues involved in forming a partnership and putting together a partnership agreement. It also includes a legal structure comparison chart between a sole trader, partnership, limited liability partnership and limited liability company.

This guidance note should be read in conjunction with our Partnership Checklist and our other partnership templates, in particular our Basic and Long Form Partnership Agreements.

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