|Suitable for||Partnerships and their professional advisers|
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.
- What is a partnership?
- Partnership income
- Capital allowances
- Partnership capital gains
- SDLT and partnerships
- Loans to participators and partnerships
- Mergers and demergers
- Annuities and pensions
- UK partnerships with an international dimension
- Partnership tax returns
- Death and partnerships
- Comparison of partnerships and other entities