What is the best way to buy a laptop in a partnership?

I need to buy a laptop to use for my web design business. Is it better to buy it using the partnership name or to split the profits at the end of the tax year and then buy it as a sole trader?

There are two of us in the partnership and we have a 50/50 agreement when it comes to profit sharing.

What is a VPN?

VPN is (Virtual Private Network) were first used by companies to enable their employees to securely access internal systems such as email remotely (e.g. from home or while on business trips). Today they are increasingly being used for personal use by individuals to protect their privacy while online in public places (e.g. when using the wi-fi connection in a cafe) or in a country where the internet is censored / blocked (e.g. China, Saudi Arabia…).