Partnership Taxation

Partnership Taxation provides clear and expert guidance on the more complex tax issues that can arise within a partnership, in addition to a number of user aids to simplify the process of compliance.The sixth edition of this invaluable tax resource has been comprehensively updated to incorporate: All relevant legislation including the Finance Act 2003 A new chapter on Limited Liability Partnerships (LLPs) Checklists showing the advantages and disadvantages of the new LLP structure and converting a partnership to an LLP The full text of the Limited Liability Partnership Act 2000It features detailed examination of the day-to-day operation of the main taxes and the practical problems arising within partnerships with over 135 worked examples, tables of examples, cases, appendices and statutes.