Income splitting in a partnership

Monsoon

I know there was a discussion recently on giving wife shares in a company as a legitimate form of income splitting.

Is the same allowed in a partnership i.e. making the wife a partner even if she does nothing (assuming she has no other income)?

I know that to pay her 'wifes wages' the money needs to actually be paid and a paye scheme set up, and you'd need to demonstrate she did some work.

Do I assume correctly that if she is an equal partner, even if she does no work, that this is a legitimate income split?

I don't deal with partnerships very often, everyone here is either a sole trader or a Ltd (the client I have in mind doesn't want a Ltd despite the tax savings!) so my knowledge on them is a bit hazy compared to the other stuff!

Thanks.

Newbie

your thoughts..
http://www.accountingweb.co.uk/anyanswers/partnership-profit-shares

Monsoon

Thanks, that discussion is just what I need