Partnerships
20/06/1997
Query
In joint assessment cases, where income was previously returned as income of one spouse, whether a claim that both spouses are and have been in partnership can be sustained and tax treatment allowed accordingly.
Decision
Whether a husband and wife are and have been in partnership is always a question of fact. Onus is on the claimants to show, as a point of fact, that they are and were in partnership.
Income Tax
Section 1008, Taxes Consolidation Act, 1997
Origin: RLS Division
File ref:IT972506