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Full Description
Expert guidance on the planning points and pitfalls to be aware of when considering the taxation of partnerships and comparing them with alternative structures.Partnership Taxation 2018/19 offers a comprehensive examination of the law and best practice relating to the taxation of partnerships in the UK, including LLPs, Limited Partnerships and Private Fund Limited Partnerships.Fully revised for Finance Act 2018 including full analysis of the effects of the long-awaited new legislation on partnership taxation concerning:- Indirect partners- Nominee partners- Profit sharing disputes between partners- Revised reporting requirementsUpdates also include new, extensive commentary on:- Partnership returns- SDLT and Stamp Duty- Penalties for late and inaccurate self-assessment and other returns- Interaction between personal and partnership enquiry regimes
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 Allowances9. 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 Replacementof 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
