Partnership Taxation 2018/19

By: David Whiscombe
ISBN: 9781526507396

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£120.00
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About Partnership Taxation 2018/19

Expert guidance on the planning points and pitfalls to be aware of when considering the taxation of partnerships and comparing them with alternative structures. Partnership Taxation 2018/19 offers a comprehensive examination of the law and best practice relating to the taxation of partnerships in the UK, including LLPs, Limited Partnerships and Private Fund Limited Partnerships. Fully revised for Finance Act 2018 including full analysis of the effects of the long-awaited... Read more

About Partnership Taxation 2018/19

Expert guidance on the planning points and pitfalls to be aware of when considering the taxation of partnerships and comparing them with alternative structures.

Partnership Taxation 2018/19 offers a comprehensive examination of the law and best practice relating to the taxation of partnerships in the UK, including LLPs, Limited Partnerships and Private Fund Limited Partnerships.

Fully revised for Finance Act 2018 including full analysis of the effects of the long-awaited new legislation on partnership taxation concerning:
– Indirect partners
– Nominee partners
– Profit sharing disputes between partners
– Revised reporting requirements

Updates also include new, extensive commentary on:
– Partnership returns
– SDLT and Stamp Duty
– Penalties for late and inaccurate self-assessment and other returns
– Interaction between personal and partnership enquiry regimes

Table of Contents

1. Introduction
2. Computation of Partnership Income and Gains
3. Taxation of Partners
4. Basis Periods for Assessment
5. Partnership Changes
6. Change of Accounting Date
7. Mergers and Demergers
8. Capital Allowances
9. Losses
10. Joint Ventures and Expenses-sharing Arrangements
11. Spouses, Civil Partners, and Family Partnerships
12. Capital Gains
13. Entrepreneurs’ Relief
14. Annuities to Retired Partners
15. Capital Gains Tax—Roll-over and Hold-over Relief on Replacement
of Business Assets
16. Transfer of a Partnership business to a Company
17. Partnerships which include a Corporate Partner and Service Companies
18. Limited Partnerships
19. Limited Liability Partnerships
20. Overseas Matters
21. Partnership Tax Returns, Enquiries and Administration
22. Providing for Pensions and Life Assurance
Appendices

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