Partnership Taxation: 2012/13

ISBN-13: 9781847669674 / Angielski / Miękka / 2012 / 364 str.

Sarah Laing

Opis

This edition 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 2012.

Spis treści

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. Tax Credits; 9. Mergers and Demergers; 10. Capital Allowances; 11. Losses; 12. Joint Ventures and Expense Sharing Arrangements; 13. Husband/Wife, Civil Partners, and Family Partnerships; 14 Capital Gains; 15. Entrepreneurs' Relief and former Taper Relief; 16. Annuities to Retired Partners; 17. Capital Gains Tax-Roll-over and Hold-over Relief on Replacement of Business Assets; 18. Transfer of a Partnership to a Company; 19. Partnerships which include a Corporate Partner and Service Companies; 20. Limited Partnerships; 21. Limited Liability Partnerships; 22 Overseas Matters; 23. Partnership Tax Returns, Enquiries and Administration; 24. Providing for Pensions and Life Assurance; 25. Inheritance Tax; 26. National Insurance and Stamp Duty Land Tax; 27. Value Added Tax; 28. Provision for Taxation in Partnership Accounts; 29. Partnerships and IR35; 30. Construction Industry Partnerships.