Partnership Taxation 2018/19

ISBN-13: 9781526507396 / Angielski / Miękka / 2018 / 448 str.

David Whiscombe

Spis treści

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 Expenses-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 Appendices