VATDSAG04100 - Single Entity and Partnerships: the Partnership Act definition of partnership
The Partnership Act definition of 바카라 사이트˜business바카라 사이트™ includes 바카라 사이트˜every trade, occupation or profession바카라 사이트™, so virtually any activity or venture of a commercial nature will meet that definition.
However, it is a fundamental condition of the definition that the business is carried on by two or more persons 바카라 사이트˜in common바카라 사이트™. In other words, there must be a single business, even if that business is carried on in a number of separate divisions.
If, on a true analysis, each supposed partner is carrying on a separate business, there can be no partnership between them in law.