Edition 1st
Publication May 2020
Length 300pp (est.)
Suitable for Partnerships and their professional advisers
Price 90
ISBN 9781912386314

Taxation of Partnerships


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Partnership tax issues cut across most of the familiar taxes, but apply them in a particular way. The taxation of partnerships relies on statutory provisions and case law, of course, but is also dependent on HMRC practice and interpretations. This book is a practical guide to the issues arising.

Paul Howard ACA, CTA is a director with Dixon Wilson. He was formerly a director with Gabelle LLP, and earlier roles were with BDO, Baker Tilly and MacIntyre Hudson.

Contents include:

  • What is a partnership?
  • Partnership income
  • Capital allowances
  • Losses
  • Partnership capital gains
  • SDLT and partnerships
  • Loans to participators and partnerships
  • Incorporation
  • Mergers and demergers
  • Annuities and pensions
  • UK partnerships with an international dimension
  • Partnership tax returns
  • Death and partnerships
  • Comparison of partnerships and other entities
  • Conclusion