Journal article

The nature of partnership property and equitable interests

Abstract:: Discusses the nature of parties' interests in unincorporated partnership assets. Reviews potential models of partnership property, suggests why parties should be seen as equitable co-owners, as in express fixed trusts, and considers the implications for tax and claims of deceased partners.

Publication status:: Published

Peer review status:: Peer reviewed

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APA Style

Televantos, A. (2022). The nature of partnership property and equitable interests. Law Quarterly Review, 139(January), 26–51.

MLA Style

Televantos, A. “The Nature of Partnership Property and Equitable Interests.” Law Quarterly Review, vol. 139, no. January, Sweet and Maxwell, 2022, pp. 26–51.

Chicago Style

Televantos, A. 2022. “The Nature of Partnership Property and Equitable Interests.” Law Quarterly Review 139 (January): 26–51.
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Files:: Televantos_2022_Nature_partnership_property.pdf

(Preview, Accepted manuscript, pdf, 399.4KB, Terms of use)

Publication website:: https://uk.westlaw.com/Document/I1F9BA03071DC11EDBD3A8510F3309710/View/FullText.html

Authors

+ Televantos, A More by this author

Institution:: University of Oxford
Division:: SSD
Department:: Law
Sub department:: Law Faculty
Role:: Author

Publisher:: Sweet and Maxwell
Journal:: Law Quarterly Review More from this journal
Volume:: 139
Issue:: January
Pages:: 26-51
Publication date:: 2022-12-12
Acceptance date:: 2022-11-01
ISSN:: 0023-933X

Language:: English
Keywords:: jurisprudence

equitable ownership

tax administration

partnerships

jurisdiction

assets

co-ownership
Pubs id:: 1315348
Local pid:: pubs:1315348
Deposit date:: 2022-12-16

Terms of use

Copyright holder:: Sweet and Maxwell
Copyright date:: 2023
Rights statement:: © Sweet and Maxwell 2023.
Notes:: This is the accepted manuscript version of the article. The final version is available online from Sweet and Maxwell

Licence:: Terms and Conditions of Use for Oxford University Research Archive

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