Ray: Partnership Taxation

Taxation › U.K.

Ray: Partnership Taxation

Edited by Jeff Clarke · Alison Bond
LexisNexis U.K. (S)

Specifications

ISBN-13
9780406891594
Publisher
LexisNexis U.K. (S)
Format
Loose-leaf
Jurisdiction
U.K. ? Countri(es) for reference only

Details

Ray: Partnership Taxation provides a comprehensive analysis of current legislation and best practice in the challenging area of partnership taxation. This edition juxtaposes the preceding year and current year bases of assessment, and is referenced throughout to the relevant legislation and Revenue Statements of Practice.

All aspects of taxation touching partnerships are covered including:
* the partnership agreement
* mergers and demergers
* VAT and the tax treatment applicable to overseas partnerships
* new personal pension scheme rules
* operation of stamp duty land tax in partnerships
* extensive cross-referencing of the text, with numerous worked examples

Table of Contents

  • Partnerships and partners;
  • Limited Liability Partnerships (LLPs);
  • The bases of assessment of partnership profits: a brief history;
  • The calculation of tax-adjusted profit or loss;
  • The basis of assessment of partnership profits;
  • Changes of accounting date and the choice of accounting date;
  • Capital allowances;
  • The division of profits between partners;
  • Other partnership income, partnership charges and national insurance contributions;
  • Losses;
  • The partnership return, partners' self-assessment and tax administration;
  • Reserving for tax liabilities;
  • The basis of accounting within partnerships, the valuation of work-in-progress and the right to consideration, and post-cessation receipts;
  • The taxation of capital gains;
  • Partnership mergers and demergers;
  • Partnerships trading overseas and overseas earnings;
  • Relief for overseas taxes;
  • Companies in partnership;
  • Other special types of partner;
  • Venture capital or private equity partnerships;
  • Capital provision and interest payments;
  • Provision for retirement;
  • Service and other companies and service partnerships;
  • Incorporation of partnership business;
  • Inheritance tax;
  • Value added tax and stamp duty;
  • The partnership agreement;
  • Appendices;
  • Index

About the Author

By Jeff Clarke, ATII, Tax Partner at Deloitte; and Alison Bond, Tax Partner at Deloitte

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