Dear all

I am looking for any cases of which anyone may be aware which consider
whether a partnership can be (or is in fact) constituted where members
(to use a neutral phrase) of a firm agree who work in separate areas
agree that each partner will take all the net profit from the area in
which he or she works. In such circumstances, is there profit sharing
between the partners?

I am aware of authorities holding that profit sharing is not necessary
for a partnership relationship to come into existence but it is still
a factor which is considered and it is therefore material to establish
if the above arrangement is characterized as profit sharing (or is
characterized as something else).

Separately, is anyone aware of cases on the distinction between
partnership within the meaning of section 1 of the 1890 Act or
equivalent and consultancy arrangements?

With apologies for the numerous recent emails.

Kind regards

Ger