Partnership Taxation
Bloomsbury Professional (Verlag)
978-1-84766-967-4 (ISBN)
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This popular book offers a comprehensive guide to the law and practice relating to the taxation of partnerships in the UK. It contains a wealth of worked examples, and is up-to-date to the Finance Act 2012. It includes numerous worked examples to illustrate the practical effects of the law and extensive cross-references to legislation and case law. Accountants and tax practitioners will find this book essential reading as it covers a range of topics including: Calculating income and gains for partnerships; Dealing with self-assessment claims and returns; Coverage of specific situations - change of accounting date, death or retirement of a partner and incorporation; Examination of the benefits of setting up a limited partnership or a limited liability partnership; Appendices include useful reference material, including up-to-date partnership legislation. Previous ISBN: 9781847667748
Sarah Laing is a Chartered Tax Adviser, having worked for both small and Big 4 firms. An established writer, she has contributed to a range of highly regarded tax publications. She is the news editor and a director of TaxationWeb Limited, which provides free information and resources on UK taxes to taxpayers and professionals.
1. Introduction; 2. Computation of Income and Gains; 3. Taxation of Income and Gains; 4. Current Year Basis; 5. Partnership Changes; 6. Change of Accounting Date; 7 Calculation of Tax Payable on Partnership Profits; 8. Tax Credits; 9. Mergers and Demergers; 10. Capital Allowances; 11. Losses; 12. Joint Ventures and Expense Sharing Arrangements; 13. Husband/Wife, Civil Partners, and Family Partnerships; 14 Capital Gains; 15. Entrepreneurs' Relief and former Taper Relief; 16. Annuities to Retired Partners; 17. Capital Gains Tax-Roll-over and Hold-over Relief on Replacement of Business Assets; 18. Transfer of a Partnership to a Company; 19. Partnerships which include a Corporate Partner and Service Companies; 20. Limited Partnerships; 21. Limited Liability Partnerships; 22 Overseas Matters; 23. Partnership Tax Returns, Enquiries and Administration; 24. Providing for Pensions and Life Assurance; 25. Inheritance Tax; 26. National Insurance and Stamp Duty Land Tax; 27. Value Added Tax; 28. Provision for Taxation in Partnership Accounts; 29. Partnerships and IR35; 30. Construction Industry Partnerships.
| Erscheint lt. Verlag | 30.11.2012 |
|---|---|
| Verlagsort | London |
| Sprache | englisch |
| Maße | 156 x 234 mm |
| Themenwelt | Recht / Steuern ► EU / Internationales Recht |
| Recht / Steuern ► Steuern / Steuerrecht | |
| Wirtschaft ► Volkswirtschaftslehre ► Wirtschaftspolitik | |
| ISBN-10 | 1-84766-967-0 / 1847669670 |
| ISBN-13 | 978-1-84766-967-4 / 9781847669674 |
| Zustand | Neuware |
| Informationen gemäß Produktsicherheitsverordnung (GPSR) | |
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