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Vol 21 No 11 Nov/Dec 2016

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This book is now Out of Print.
A new edition is due, details can be seen here:
Partnership Taxation 2016/17 isbn 9781784513320

Partnership Taxation 2015/16


ISBN13: 9781780437804
New Edition ISBN: 9781784513320
Previous Edition ISBN: 9781780434421
Published: December 2015
Publisher: Bloomsbury Professional
Country of Publication: UK
Format: Paperback
Price: Out of print



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.

Subjects:
Taxation
Contents:
1. Introduction
2. Computation of Income and Gains
3. Taxation of Income and Gains
4. Current Year Basis
5. Partnership Changes
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 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.