Every partner has the right to take part in the management of the partnership business. This is subject thought to what was agreed in writing in the partnership agreement. As a partnership, as far as the tax man goes you need to keep adequate records from which a tax return can be produced. We can help you do this. Each partner is responsible for submitting their own tax return and paying thier own national insurance contributions. Both partners thought bear a liability to ensure that the partnership tax return is filed, unless one of you is the nominated partner. In the abscence of a partnership agreement, it is assumed that all partners have equal rights in making decisions and at the same time all partners share equal obligations.