Tolley's Partnership Taxation

Tolley's Partnership Taxation

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Description

"Tolley's Partnership Taxation" provides clear and expert guidance on the more complex tax issues that can arise within a partnership, in addition to a number of user aids to simplify the process of compliance. The sixth edition of this invaluable tax resource has been comprehensively updated to incorporate: all relevant legislation including the Finance Act 2003; a new chapter on Limited Liability Partnerships (LLPs); checklists showing the advantages and disadvantages of the new LLP structure and converting a partnership to an LLP; and the full text of the Limited Liability Partnership Act 2000. It features detailed examination of the day-to-day operation of the main taxes and the practical problems arising within partnerships with over 135 worked examples, tables of examples, cases, appendices and statutes.show more

Product details

  • Paperback | 423 pages
  • Lexisnexis UK
  • Tolley
  • London, United Kingdom
  • Revised
  • 6th Revised edition
  • tables, index
  • 0754517403
  • 9780754517405

Table of contents

Contents: Table of Examples, Table of Cases, Table of Statutes. Introduction; Computation of Income and Gains; Taxation of Income and Gains; Current Year Basis; Partnership Changes; Change of Accounting Date; Calculation of Tax Payable on Partnership Profits; Accounting; Mergers and Demergers; Capital Allowances; Losses; Joint Ventures and Expense Sharing Arrangements; Capital Gains; Annuities to Retired Partners; Capital Gains Tax - Roll-over and Hold-over Relief on Replacement of Business Assets; Capital Gains Tax - Retirement Relief; Transfer of a Partnership to a Company; Husband/wife and Family Partnerships; Partnerships which Include a Corporate Partner (ICTA 1988, ss 114-116) and Service Companies; Limited Partnerships; Limited Liability Partnerships; The Overseas Element; Partnership Tax Returns, Revenue Investigations and Administration; Providing for Pensions and Life Assurance; Inheritance Tax; National Insurance and Stamp Duty; Value Added Tax; Provision for Taxation in Partnership Accounts; Partnshow more