Explain whether the following business arrangement constitutes a partnership arrangement and why or why not.

a$.$ Sarah operates a consulting business. In the $2017/18$ tax year, total consulting fees amounted to $$250,000.$ Sarah pays her husband Daniel who stays at home looking after their children half of the consulting fees for the year, $$125,000$ in order to minimise the tax earned.

b$.$ John and Bob have recently set up a catering business to which both have contributed equal start$-$up capital.