I think if you are going to start a partnership its probably best to do it properly, with some one at the same location as you. Actually rent out the office space and go into it fully fledged. I guess the only problem with this is partnerships have unlimitied liablity so if the business didnt work out because of disagreements with partners or even just simply lack of interest from potential customers the costs involved in starting might be hard to repay.

If what you are talking about is like a partnership between yourself and perhaps a programmer even at your location or some where else in the world just each be a sole trader and get each task for each project seperately and contracted to seperately by the client. I know sole traders still have unlimited liablility but it would be pretty hard to find yourself getting into trouble this way.

However I am not really sure if thats what you would want to be in a partnership for. If you are entering a partnership, perhaps making some website that would hopefully make money that could be a different situation all over again.

And to quickly get to the point I am making, it depends on what sought of business your partnership will be running.