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Vol 21 No 9 Sept/Oct 2016

Book of the Month

Cover of Goode on Commercial Law

Goode on Commercial Law

Edited by: Ewan McKendrick
Price: £170.00

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CCH Partnerships

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ISBN13: 9781847988331
To be Published: October 2016
Publisher: CCH Editions
Country of Publication: UK
Format: Paperback
Price: £99.95

The Finance Act 2014 introduced significant changes that affect partnerships, with new rules to clarify their tax liabilities.

To help you understand these rules, this brand new title offers comprehensive coverage of a range of tax issues together with some non-tax issues which impact partnerships. As well as endeavouring to simplify partnership tax, the government has also been keen to target avoidance by partnerships, so this title provides timely help to partnerships and their professional advisers.

Where it's helpful, a transactional approach is used to give practical guidance on topics such as basis periods, buying into a partnership and the death of a partner. Numerous worked examples and a series of case studies help you apply the commentary to real life situations. These are backed by relevant HMRC guidance and appendices to provide concise and comprehensive coverage of the rules, regulations and legislation.