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Vol 21 No 11 Nov/Dec 2016

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Cover of Criminal Injuries Compensation Claims

Criminal Injuries Compensation Claims

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CCH Taxation of Partnerships


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



In stock.

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.