Making money through partners name/account.

[BitCoinNutJob]

Hi basic question... i want to run a separate ebay business via my partners name and partners paypal account, all the money will be sent to me when withdrawn, is my partner liable for tax? (uk location).  I will be paying tax on everything that is transferred to me from them.

Nothing dodgy going on here i just want to keep both my ebay businesses separate from ebays perspective.