Taxation of Partnerships

Taxation

Taxation of Partnerships

By Paul Howard
Claritax Books June 2020

Specifications

ISBN-13
9781912386314
Publisher
Claritax Books
Publication
June 2020
Format
Paperback
Jurisdiction
U.K. ? Countri(es) for reference only
Price on request
New Edition is available now !
Not yet published? ?
  • Free HK shipping over HK$1,000
  • International shipping to 35+ countries
Order Form
Save

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 !
Not yet published? ?
  • Free HK shipping over HK$1,000
  • International shipping to 35+ countries
Order Form
Save

Recommended

You may also be interested in these books:

More titles from Taxation

View all
The Bloomsbury Professional Tax Guide 2012/13
Bloomsbury Professional (formerly Tottel Publishing)

The Bloomsbury Professional Tax Guide 2012/13

The TACS Partnership
HKD 378.30
Federal Taxation: Basic Principles (2014)
CCH U.S.

Federal Taxation: Basic Principles (2014)

Ephraim P. Smith; James R. Hasselback
HKD 1,823.60
Taxpayers in International Law: International Minimum Standards for the Protection of Taxpayers' Rights
Hart Publishing

Taxpayers in International Law: International Minimum Standards for the Protection of Taxpayers' Rights

Juliane Kokott; Pasquale Pistone
HKD 2,837.25
Tax Disputes
The Federation Press

Tax Disputes

G T Pagone
Countering Tax Crime in the European Union: Benchmarking the OECD’s Ten Global Principles
Hart Publishing

Countering Tax Crime in the European Union: Benchmarking the OECD’s Ten Global Principles

Umut Turksen
HKD 1,261.00
Global Master Tax and Business Guide (2020)
CCH U.S.

Global Master Tax and Business Guide (2020)

CCH Tax Editors
HKD 1,644.00