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Full Description
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.
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 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
23. Inheritance Tax
24. National Insurance 2
25. Stamp Duty Land Tax
26. Value Added Tax
27. Provision for Taxation in Partnership Accounts
28. IR35 and Managed Service Companies
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
