Taxation of Partnerships 2nd Edition

Taxation › Tax

Taxation of Partnerships 2nd Edition

By Paul Howard
Claritax Books October 2022

Specifications

ISBN-13
9781912386567
Publisher
Claritax Books
Publication
October 2022
Format
Paperback
Jurisdiction
U.K. ? Countri(es) for reference only
Price on request
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Details

Partnership tax issues cut across most of the familiar taxes, but apply them in a particular way. The taxation of partnerships relies on statutory provisions and case law, of course, but is also dependent on HMRC practice and interpretations. This book is a practical guide to the issues arising.

The book addresses all the key taxes – income tax, capital gains tax, SDLT, corporation tax. It clearly explains the principles applying to different sorts of partnerships (including LLPs, limited partnerships and partnerships with corporate members) and covers the more complex areas including mergers and demergers, incorporations, administration (including partnership returns) etc., losses, capital allowances, and other practical matters arising.

Dedicated chapters look at partnerships with an international dimension, at the issues arising when a partner dies, and at pensions and annuities.

Table of Contents

What is a partnership?
Partnership income
Capital allowances
Losses
Partnership capital gains
SDLT and partnerships
Loans to participators and partnerships
Incorporation
Mergers and demergers
Annuities and pensions
UK partnerships with an international dimension
Partnership tax returns
Death and partnerships
Price on request
New Edition is available now !
  • Free HK shipping over HK$1,000
  • International shipping to 35+ countries
Order Form
Save

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