Your Basket is currently empty

Your Bookshelf is empty!

Your Basket is currently empty

Partnership Taxation 2017/18

By: David Whiscombe
Media of Partnership Taxation 2017/18
See larger image
Published: 19-10-2017
Format: Paperback
Edition: 1st
Extent: 376
ISBN: 9781526503084
Imprint: Bloomsbury Professional
Dimensions: 234 x 156 mm
RRP: £120.00
 

: (?)

Buying pre-order items

Your pre-order item will usually be shipped on the publishing date of the book.

Ebooks

You will receive an email with a download link for the ebook on the publication date.

Payment

You will not be charged for pre-ordered books until they are available to be shipped. Pre-ordered ebooks will not be charged for until they are available for download.

Amending or cancelling your order

For orders that have not been shipped you can usually make changes to pre-orders up to 24 hours before the publishing date.

Delivery & Returns

Tell others about this book

Loren Epson

About Partnership Taxation 2017/18

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 2017. It includes numerous worked examples to illustrate the practical effects of the law and extensive cross-references to legislation and case law.

Accountants and tax practitioners will find this book essential reading as it covers a range of topics including:
Calculating income and gains for partnerships;
Dealing with self-assessment claims and returns;
Coverage of specific situations - change of accounting date, death or retirement of a partner and incorporation;
Examination of the benefits of setting up a limited partnership or a limited liability partnership;
Appendices include useful reference material, including up-to-date partnership legislation.

Table Of Contents

1. Introduction
2. Computation of Partnership Income and Gains
3. Taxation of Partners
4. Basis Periods for Assessment
5. Partnership Changes
6. Change of Accounting Date
7. Mergers and Demergers 8. Capital Allowances
9. Losses
10. Joint Ventures and Expense-sharing Arrangements
11. Spouses, Civil Partners, and Family Partnerships
12. Capital Gains 13. Entrepreneurs' Relief
14. Annuities to Retired Partners
15. Capital Gains Tax – Roll-over and Hold-over Relief on Replacement of Business Assets
16. Transfer of a Partnership business to a Company
17. Partnerships which include a Corporate Partner and Service Companies
18. Limited Partnerships
19. Limited Liability Partnerships
20. Overseas Matters
21. Partnership Tax Returns, Enquiries and Administration
22. Providing for Pensions and Life Assurance
23. Inheritance Tax 24. National Insurance
25. Stamp Duty Land Tax
26. Value Added Tax
27. Provision for Taxation in Partnership Accounts
28. Partnerships, IR35 and employment Income
29. Construction Industry Partnerships
Appendices
1 Partnership Act 1890
2 Limited Partnerships Act 1907
3 Limited Liability Partnerships Act 2000
4 Partnership Agreement – Main Clauses Having a Taxation Effect
5 Cases Illustrating the Distinction between Trade and Profession
6 Penalties in Connection with Partnership Matters
7 Inheritance Tax – Business and Agricultural Property Relief

Bookmark and Share
Close