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Chapter 8: Taxation

Accounts and Audit of Limited Liability Partnerships

Author:
Steve Collings
Publisher:
Bloomsbury Professional
Edition:
7th edition
Publication Date:
May 2022
Law Stated At:
1 January 2022
1 Introduction 2 Basic tax principles and compliance procedures 3 Salaried members 4 Disguised employment 5 Timing of tax payments 6 Providing for tax in the accounts 7 Profits subject to tax 8 Retirement benefits and annuities 9 Other provisions 10 Interest paid on borrowings 11 Capital gains tax ...

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