Land used in partnership - BPR/GWR

[Hedgie]

My mother in 1988 gave her land (which was used by a factory partnership owned by her and me) to my brother and me. She remained a partner until her death this year. we have always split the profits equally. The partnership continued running the business from the land given. My brother was and is only an employee of the factory. Only in the last couple of years did the partnership pay a rent to me and my brother

I am struggling to work out whether mother reserved a benefit until her death. Any pointers please?

[pawncob]

I can't see how she could have reserved any benefit. The land and the partnership are not related, except co-incidentally. She divested herself of the land, but retained her partnership interest.