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United Kingdom partnership law
United Kingdom partnership law refers to the rules under which partnerships are governed in the United Kingdom. Partnerships are a form of business association, which arises automatically when people carry on business with a view to a profit. (Partnership Act 1890 s 1). Partners are jointly and severally liable, just as they own the property in common. A limited partnership, under the Limited Partnerships Act 1907 may have sleeping partners, who if they do not partake in any business management will not be liable beyond their investments (s 6). A ‘partnership’ under the Limited Liability Partnerships Act 2000 is now considered a separate legal person (s 11) with limited liability (ss 1 and 14), though it is treated as a partnership for tax, and is not subject to so much regulation as would be a company. There must, however, be at least two partners.
==Common law==
Partnerships were a common law phenomenon, dating back to the Roman law institution of a ''societas universorum quae ex quaestu veniunt'', or a trade partnership.
*''Waugh v Carver'' (1793) 126 ER 525, 2 HBI 235, held that receipt of profits of partnership made the recipient a partner. John George Phillimore later opined that this was 'one indeed of the most absurd decisions ever come to by a court of law'.
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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