Tolley's Partnership Taxation

Tolley’s Partnership Taxation is an essential guide for anyone advising on the taxation of partnerships. Partnerships have now become much more accepted as tools for use in tax planning. Tolley’s Partnership Taxation 2012–13  highlights the different ways in which partnerships could be used in a variety of tax planning scenarios. This title guides readers through the three main areas of partnership taxation:

• The different types of partnerships that exist;
• How these partnerships can be affected by each of the main taxes;
• The ways in which partnerships can be used in tax planning.

Many recent legislative changes impact on partnerships, including an increase in income tax; changes to capital gains tax; capital allowance changes; and corporation tax decreases.  All of these changes and the effects that they have had on partnership tax planning will be explored in the book.  Includes worked examples and real–life case studies – written by a specialist author team, Nigel Eastaway and Colin Ives from BDO.