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A partnership engaged in retail trade has enquired whether it must transition to Corporation Tax. The DGT has ruled that, as a partnership without legal personality for tax purposes, it maintains its income attribution regime and the VAT equivalence surcharge.
This ruling confirms that commercial partnerships lacking separate legal personality remain subject to personal income tax through income attribution rather than corporate tax, and must continue to apply the VAT equivalence surcharge.
The tax team reviews your specific situation.
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