This Practice Note discusses:

1. •

   the nature of a Partnership, and why this may be particularly important in a VAT context

2. •

   how a General partnership, limited partnership, Scottish partnership, and limited liability partnership (LLP) should register for VAT

3. •

   the circumstances in which partnerships are eligible to join a VAT group

4. •

   the extent to which partners are liable for VAT owed by the partnership

5. •

   the VAT implications of dealings between the partners and the partnership, and particularly:

   1. ◦

      transferring assets in or out of the partnership, and

   2. ◦

      transferring a partnership interest itself

This Practice Note includes references to case law from the EU Court of Justice. For guidance on whether judgments of the Court of Justice are binding on the UK courts, see Practice Note: Assimilated law—Assimilated case law. For guidance on assimilated law (formerly retained EU law) and tax more generally, including on the bespoke approach that has been introduced in relation to VAT law, see Practice Note: Assimilated law and tax. The Court of Justice decisions referred to in this