Taxation of Partnerships

Name: Taxation of Partnerships
Brand: Claritax Books
SKU: 9781912386314
Availability: InStock
Author: Paul Howard
ISBN: 9781912386314

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

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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.

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