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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 2016. 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 Expense-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 25. Stamp Duty Land Tax 26. Value Added Tax 27. Provision for Taxation in Partnership Accounts 28. Partnerships, IR35 and employment Income 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
