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单词 Non-trading partnership
释义 非貿易合夥人
A partnership whose principal activities are other than buying and selling: IRC v Kowloon Stock Exchange (1984) 2 HKTC 99 (CA). For example, a firm of solicitors is a non-trading partnership: Helley v Bainbridge (1842) 3 QB 316. In order to ascertain whether a particular concern amounts to a ‘trade’, that concern’s transactions as a whole must be construed and such a construction should not be altered by referring to the parties’ paramount intentions: Ensign Tankers (Leasing) Ltd v Stokes (Inspector of Taxes) [1992] 1 AC 655, 2 All ER 275 (HL). See also Partnership; Trading partnership.
指主要的商業活動並非為買賣的合夥人:IRC v Kowloon Stock Exchange (1984) 2 HKTC 99 (上訴法庭)。例如律師行即屬非貿易合夥人:Helley v Bainbridge (1842) 3 QB 316。為了確定某特定的業務是否構成‘貿易’,該業務交易整體來說必須被解釋,而此解釋不得因各方的首要意圖而有所更改:Ensign Tankers (Leasing) Ltd v Stokes (Inspector of Taxes) [1992] 1 AC 655, 2 All ER 275 (上議院)。另見 Partnership; Trading partnership。
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更新时间:2024/10/27 5:32:21