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Vol 22 No 3 March/April 2017

Book of the Month

Cover of Company Directors: Duties, Liabilities and Remedies

Company Directors: Duties, Liabilities and Remedies

Edited by: Simon Mortimore
Price: £225.00

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Ray: Partnership Taxation Looseleaf

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ISBN13: 9780406891594
Latest Release: September 12, 2016
Publisher: LexisNexis Butterworths
Country of Publication: UK
Format: Looseleaf
Price: £371.00
Subscription Type: Pay-as-you-go

This is a Print On Demand Title.
The publisher will print a copy to fulfill your order. Books can take between 1 to 3 weeks. Looseleaf titles between 1 to 2 weeks.

Ray: Partnership Taxation provides a comprehensive analysis of current legislation and best practice in the challenging area of partnership taxation. This edition juxtaposes the preceding year and current year bases of assessment, and is referenced throughout to the relevant legislation and Revenue Statements of Practice. Written with the authority of nearly twenty years’ practical experience, all aspects of taxation touching partnerships are covered including:-

  • the partnership agreement
  • mergers and demergers
  • VAT and the tax treatment applicable to overseas partnerships
  • new personal pension scheme rules
  • operation of stamp duty land tax in partnerships
  • extensive cross-referencing of the text, with numerous worked examples

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Partnership Law, Taxation, Looseleaf Work
Partnerships and partners
GB Limited Liability Partnerships (LLPs)
The bases of assessment of profits: an overview
The calculation of tax adjusted profits or loss
The basis of assessment of business profits
Partnership changes
Changes of accounting date and the choice of accounting date
Capital allowances
The division of profits between partners
Other partnership income, partnership charges and national insurance contributions
The partnership return, partners' self-assessment and tax administration reserving for tax liabilities
Accounting bases, the valuation of work in progress and post-cessation receipts
The taxation of capital gains
Partnership mergers and demergers
Overseas partnership and overseas earning
Relief for overseas taxes
Companies in partnership
Other special types of partner
Venture capital partnerships
Capital provision and interest payments
Provision for retirement
Service and other companies
Incorporation of partnership business
Inheritance tax
Value added tax and stamp duty
The partnership agreement

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