Tolley's partnership taxation

著者

    • Homer, Arnold
    • Burrows, Rita

書誌事項

Tolley's partnership taxation

by Arnold Homer, Rita Burrows

Tolley, c1996

3rd ed.

タイトル別名

Tolley's partnership taxation : tax compliance and planning for professional and trading partnerships

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注記

Includes index

内容説明・目次

内容説明

This work deals comprehensively with the way in which trading and professional partnerships and their individual (and corporate) partners are charged to UK tax. The book is practical in its approach and uses 135 worked examples. The five main UK taxes, plus national insurance and stamp duty, are covered. This edition provides fully updated coverage of self-assessment and the current year basis of assessment (including tranditional rules) and includes the provisions of Finance Act 1995 and the 1996 Finance Bill plus Revenue material (including Tax Bulletin and other publications, Statements of Practice and Concessions) on these important topics. All other text is similarly updated to 1st February 1996. Approximately 15 new examples are included, and examples from previous editions have been updated as appropriate.

目次

  • Computation of income and gains
  • assessment of income and gains
  • assessment on partnerships existing at 5 April 1994
  • continuation elections
  • assessments where partnership commences after 5 April 1994
  • calculation of tax payable on partnership profits
  • work in progress and post-cessation receipts
  • mergers and demergers
  • capital allowances
  • losses
  • joint ventures and expense sharing arrangements
  • capital gains
  • annuities to retired partners
  • capital gains tax - rollover and holdover relief on replacement of business assets
  • capital gains tax - retirement relief
  • transfer of a partnership to a company
  • husband/wife and family partnerships
  • partnerships which include a corporate partner (ICTA 1988, ss 114-116)
  • limited partnerships
  • the overseas element
  • partnership tax returns, revenue investigations and extended time limit assessments
  • providing for pensions and life assurance
  • inheritance tax
  • national insurance and stamp duty
  • value added tax
  • provisions for taxation in partnership accounts
  • partnership act 1890
  • limited partnerships act 1907
  • relevant inland revenue statements of practice and concessions
  • partnership agreement - main clauses having a taxation effect
  • partnership assessing procedures - CCAB guidance note TR 687
  • summary of income tax schedules and cases
  • farmers' averaging
  • inheritance tax - business and agricultural property relief.

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