My wife and I have an informal property investment partnership with equal share and carry out this business in our personal names. Tax is paid via individual Self-Assessments. We now wish to add our adult son to the partnership. He has no employment and no earnings. We are happy to be jointly and severally liable for all undertakings. Our son will not be introducing any capital/funds into the partnership. We are happy split the assets equally amongst us. How can this be implemented in the simplest way? Your valued advise will be most appreciated.