Professional partnerships : law and taxation
著者
書誌事項
Professional partnerships : law and taxation
（Longman law and taxation series）
Longman, c1990
2nd ed
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注記
Previous ed.published as: Law and tax for professional partnerships.London : Oyez Longman, 1984
Includes index
内容説明・目次
内容説明
The legal, financial and tax implications of operating partnerships are covered by this book which considers partnerships from the time of creation, through changes in partnerships by admission, retirement and merger, to the ultimate dissolution. It is designed for use not just by firms of lawyers and accountants but for all professionals. The book covers insolvency as it affects insolvent partnerships and partners and the new rules in the Insolvency Act 1986. It includes the new income tax assessment rules on deemed cessation, new capital gains tax rules including rebasing. The text also considers the changes brought about by the Finance Act 1989 and includes a chapter on mergers and demergers.
目次
- Forming a partnership
- the partners' income
- the capital and assets
- partnership regulations
- joining an existing partnership
- dealing with clients and outsiders
- salaried partners
- mergers and demergers
- retirement
- passing down the business
- death of a partner
- dissolution
- insolvency
- limited partnerships
- partnerships and companies.
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