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Partnership Taxation By Sarah Laing

Partnership Taxation by Sarah Laing

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Partnership Taxation Summary

Partnership Taxation: 2015/16 by Sarah Laing

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 2015. 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 print edition ISBN: 9781780434421

About Sarah Laing

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.

Table of Contents

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. Spouses, Civil Partners, and Family Partnerships 14 Capital Gains 15. Entrepreneurs' 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 Appendices 1 Partnership Act 1890 2 Limited Partnerships Act 1907 3 Limited Liability Partnerships Act 2000 4 Partnership Agreement - Main Clauses Having a Taxation Effect 5 Farmers - Profit Averaging, Herd Basis Elections and Extra Statutory Concessions 6 Tax Credits 7 Cases Illustrating the Distinction between Trade and Profession 8 Penalties in Connection with Partnership Matters 9 Inheritance Tax - Business and Agricultural Property Relief 10 Provision of Personal Services through Intermediaries 11 Employment versus Self-employment - IR35 cases

Additional information

Partnership Taxation: 2015/16 by Sarah Laing
Used - Very Good
Bloomsbury Publishing PLC
Book picture is for illustrative purposes only, actual binding, cover or edition may vary.
This is a used book - there is no escaping the fact it has been read by someone else and it will show signs of wear and previous use. Overall we expect it to be in very good condition, but if you are not entirely satisfied please get in touch with us

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