The Scottish partnership is regarded as a legal entity.
At the same time, a Scottish partnership, like other partnerships in the UK, is “transparent” for tax purposes. This means that the partnership does not pay corporation tax. Instead, partners include their share in the partnership’s current income in their own taxable profit/income, without waiting for the distribution of the partnership's income.
Partners are taxed in accordance with general tax rules adopted in the UK and/or the country in which they conduct business.
If the partners do not conduct business in the UK or receive income in the UK, then they will not be taxed in the UK.
Being tax “transparent”, a partnership cannot take advantage of UK double taxation treaties.