Partnership Taxation 2013/14

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.