Hi just after a bit of advice really in the grey area of partnerships and property trading. I have a few clients that fall into this grey area that want to try and get out of the new rules regarding mortgage interest relief and form partnerships to possiblly later incorporate using incorporation relief. Having trawled through the internet and revenue publications and the Ramsey case its clear that they have to be seen as trading to get this on the trading pages etc. However if they don't meet the trading criteria can this still go down on the partnership return on the property pages and will they still be able to get incorpoartion relief? Also can we then still split the income in ratio's beneficial to the clients tax brackets ie not 50/50? Or do they still have to do a declaration of benefiical interests form?