ISBN-13: 9781780437804 / Angielski / Miękka / 2015 / 384 str.
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 UK's Finance Act 2015. It includes numerous worked examples to illustrate the practical effects of the law and extensive cross-references to UK 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.