Partnership taxation
Author(s)
Bibliographic Information
Partnership taxation
Tottel, c2008-
- 2008/2009
- 2013/14
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Note
Includes index
Pub. of 2013/14: Haywards Heath : Bloomsbury Professional
"Partnership Taxation 2013/14 is the twelfth edition of this publication."--Preface
Description and Table of Contents
- Volume
-
2013/14 ISBN 9781780431741
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 2013. 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.
Previous ISBN: 9781847669674
Table of Contents
1. Introduction
2. Computation of Income and Gains
3. Taxation of Income and Gains
4. Current Year Basis
5. Partnership Changes
7 Calculation of Tax Payable on Partnership Profits
8. Tax Credits
9. Mergers and Demergers
10. Capital Allowances
11. Losses
12. Joint Ventures and Expense Sharing Arrangements
13. Spouses, Civil Partners, and Family Partnerships
14 Capital Gains
15. Entrepreneurs' Relief and former Taper Relief
16. Annuities to Retired Partners
17. Capital Gains Tax-Roll-over and Hold-over Relief on Replacement of Business Assets
18. Transfer of a Partnership to a Company
19. Partnerships which include a Corporate Partner and Service Companies
20. Limited Partnerships
21. Limited Liability Partnerships
22 Overseas Matters
23. Partnership Tax Returns, Enquiries and Administration
24. Providing for Pensions and Life Assurance
25. Inheritance Tax
26. National Insurance and Stamp Duty Land Tax
27. Value Added Tax
28. Provision for Taxation in Partnership Accounts
29. Partnerships and IR35
30. 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 Farmers-Profit Averaging, Herd Basis Elections and Extra Statutory Concessions
6 Tax Credits
7 Taper Relief
8 Cases Illustrating the Distinction between Trade and Profession
9 Penalties in Connection with Partnership Matters
10 Inheritance Tax-Business and Agricultural Property Relief
11 Provision of Personal Services through Intermediaries
12 Employment versus Self-employment-IR35 cases
- Volume
-
2008/2009 ISBN 9781847661531
Description
The eighth edition of this popular book (originally written by Arnold Homer and Rita Burrows) 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 Finance Act 2008. Contents: Table of Examples, Table of Cases, Table of Statutes, 1. Introduction, 2. Computation of Income and Gains, 3. Taxation of Income and Gains, 4. Current Year Basis, 5. Partnership Changes, 6. Change of Accounting Date, 7. Calculation of Tax Payable on Partnership Profits, 8. Accounting, 9. Mergers and Demergers, 10. Capital Allowances, 11. Losses, 12. Joint Ventures and Expense Sharing Arrangements, 13. Capital Gains, 14. Annuities to Retired Partners, 15. Capital Gains Tax - Roll-over and Hold-over Relief on Replacement of Business Assets, 16. Capital Gains Tax - Retirement Relief, 17. Transfer of a Partnership to a Company, 18. Husband/wife and Family Partnerships, 19. Partnerships which Include a Corporate Partner (ICTA 1988, ss 114-116) and Service Companies, 20. Limited Partnerships, 21. Limited Liability Partnerships, 22. The Overseas Element, 23.
Partnership Tax Returns, Revenue Investigations and Administration, 24. Providing for Pensions and Life Assurance, 25. Inheritance Tax, 26. National Insurance and Stamp Duty, 27. Value Added Tax, 28. Provision for Taxation in Partnership Accounts, 29. Partnerships and IR35, 30. Construction Industry Partnerships, Appendices, Index
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