Partnership Taxation 2013/14

Author: Sarah Laing
Publisher: Bloomsbury Professional (formerly Tottel Publishing)
ISBN: 9781780431741
Published In: November 2013
Format: Paperback , 380 pages
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

New Edition is available now !

Description
Contents
Author

Details

This new edition has been fully updated to the latest Finance Act

It includes numerous worked examples to illustrate the practical effects of the legislation and is extensively cross referenced to legislation, case law and HMRC practice

The eleventh edition of 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.

Chapter 1: Introduction;
Chapter 2: Computation of income and gains;
Chapter 3: Taxation of income and gains;
Chapter 4: Current year basis;
Chapter 5: Partnership changes;
Chapter 6: Change of accounting date;
Chapter 7: Calculation of tax payable on partnership profits;
Chapter 8: Tax credits;
Chapter 9: Mergers and demergers;
Chapter 10: Capital allowances;
Chapter 11: Losses;
Chapter 12: Joint ventures and expense sharing arrangements;
Chapter 13: Spouses, civil partners and family partnerships;
Chapter 14: Capital gains;
Chapter 15: Entrepreneurs’ relief and former taper relief;
Chapter 16: Annuities to retired partners;
Chapter 17: Capital gains tax – roll-over and hold-over relief on replacement of business assets;
Chapter 18: Transfer of a partnership to a company;
Chapter 19: Partnerships which include a corporate partner and service companies;
Chapter 20: Limited partnerships;
Chapter 21: Limited liability partnerships;
Chapter 22: Overseas matters;
Chapter 23: Partnership tax returns, enquiries and administration;
Chapter 24: Providing for pensions and life assurance;
Chapter 25: Inheritance tax;
Chapter 26: National insurance and stamp duty land tax;
Chapter 27: Value added tax;
Chapter 28: Provision for taxation in partnership accounts;
Chapter 29: Partnerships and IR35;
Chapter 30: Construction industry partnerships.