Tenth Edition

Sarah Laing

This new edition has been fully updated to the latest Finance Act

It includes numerous worked examples to illustrate the practical effects of the legislation and is extensively cross referenced to legislation, case law and HMRC practice

"...comprehensive guide to the law and practice on partnership taxation." Taxline

The tenth edition of this popular book offers a comprehensive guide to the law and practice relating to the taxation of partnerships in the UK. It contains a wealth of worked examples, and is up-to-date to the Finance Act 2011.

Sarah Laing is a Chartered Tax Adviser

Contents

1. Introduction; 2. Computation of Income and Gains; 3. Taxation of Income and Gains; 4. Current Year Basis; 5. Partnership Changes; 6. Change of Accounting Date; 7 Calculation of Tax Payable on Partnership Profits; 8. Accounting; 9. Tax Credits; 10. Mergers and Demergers; 11. Capital Allowances; 12. Losses; 13. Joint Ventures and Expense Sharing Arrangements; 14. Husband/Wife, Civil Partners, and Family Partnerships; 15 Capital Gains; 16. Entrepreneurs’ Relief and Taper Relief; 17. Annuities to Retired Partners; 18. Capital Gains Tax—Roll-over and Hold-over Relief on Replacement of Business Assets; 19. Transfer of a Partnership to a Company; 20. Partnerships which include a Corporate Partner and Service Companies; 21. Limited Partnerships; 22. Limited Liability Partnerships; 23 Overseas Matters; 24. Partnership Tax Returns, Enquiries and Administration; 25. Providing for Pensions and Life Assurance; 26. Inheritance Tax; 27. National Insurance, Stamp Duty and Stamp Duty Land Tax; 28. Value Added Tax; 29. Provision for Taxation in Partnership Accounts; 30. Partnerships and IR35; 31. Construction Industry Partnerships.

Bibliographic detail

ISBN: 978 1 84766 774 8
Publication Date: Oct-11
Format: Paperback + eBook
Availability: In Print
List price: £98 + 10% VAT