I am a sole trader and had been working with a family member who provided me with their stock to sell. I developed the systems and manage the sales of the stock and we shared in the decision making and both lived off of drawings from the bank accounts which I held under my name. After 2 years, we had a disagreement and I wished to terminate the business relationship. As such, I tried to negotiate a handover agreement of the systems and also transferred a large amount of money to help him continue trading. In the end, we couldn't reach an agreement and I withheld the remaining monies in my business bank accounts which equated less than what I transferred across to him. My question is as a partnership agreement wasn't in place, would this arrangement be considered an 'implied' partnership?. If so, would I be entitled to claim a larger share than what I came out with? If not, can he claim a share of the monies I withheld? Any help would be greatly appreciated.