Partnership Taxation 2013/14
Published on 31. October 2013
Book
Paperback/Softback
368 pages
978-1-78043-174-1 (ISBN)
Description
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 2013. 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.
Previous ISBN: 9781847669674
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.
Previous ISBN: 9781847669674
More details
Language
English
Place of publication
London
United Kingdom
Publishing group
Bloomsbury Publishing PLC
Target group
Professional and scholarly
Dimensions
Height: 234 mm
Width: 156 mm
ISBN-13
978-1-78043-174-1 (9781780431741)
Copyright in bibliographic data and cover images is held by Nielsen Book Services Limited or by the publishers or by their respective licensors: all rights reserved.
Schweitzer Classification
Other editions
New editions
Sarah Laing
Partnership Taxation 2014/15
Book
10/2014
Bloomsbury Professional
€155.99
Article exhausted; check for reprint
Previous edition
Sarah Laing
Partnership Taxation 2012/13
Book
11/2012
1st Edition
Bloomsbury Professional
€145.58
Article exhausted; check for reprint
Person
Sarah Laing is a Chartered Tax Adviser, having worked for both small and Big 4 firms. An established writer, she has contributed to a range of highly regarded tax publications. She is the news editor and a director of TaxationWeb Limited, which provides free information and resources on UK taxes to taxpayers and professionals.
Content
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
Appendices
1 Partnership Act 1890
2 Limited Partnerships Act 1907
3 Limited Liability Partnerships Act 2000
4 Partnership Agreement-Main Clauses Having a Taxation Effect
5 Farmers-Profit Averaging, Herd Basis Elections and Extra Statutory Concessions
6 Tax Credits
7 Taper Relief
8 Cases Illustrating the Distinction between Trade and Profession
9 Penalties in Connection with Partnership Matters
10 Inheritance Tax-Business and Agricultural Property Relief
11 Provision of Personal Services through Intermediaries
12 Employment versus Self-employment-IR35 cases
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
Appendices
1 Partnership Act 1890
2 Limited Partnerships Act 1907
3 Limited Liability Partnerships Act 2000
4 Partnership Agreement-Main Clauses Having a Taxation Effect
5 Farmers-Profit Averaging, Herd Basis Elections and Extra Statutory Concessions
6 Tax Credits
7 Taper Relief
8 Cases Illustrating the Distinction between Trade and Profession
9 Penalties in Connection with Partnership Matters
10 Inheritance Tax-Business and Agricultural Property Relief
11 Provision of Personal Services through Intermediaries
12 Employment versus Self-employment-IR35 cases