Damien Crossley & Mark Baldwin have just published Taxation of Partnerships and LLPs (Sweet & Maxwell 2021), which provides a detailed and important discussion of the law in this area. Further details of the book, which is available in hardback or as an ebook, are available at: https://www.sweetandmaxwell.co.uk/Product/Partnerships/Taxation-of-Investment-and-Trading-Partnerships-and-LLPs/eBook-ProView/42960097
Forum members may recall that Mark presented a paper on partnership/LLP tax at the Annual Conference of the Partnership Forum in 2021.