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Partnership Taxation 2018/19

Author: David Whiscombe

ISBN: 9781526507396

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Edition: 17th

Publisher: Bloomsbury Professional

Law As Stated At: 1 June 2018

Partnership Taxation 2018/19

Partnership Taxation 2018/19

Expert guidance on the planning points and pitfalls to be aware of when considering the taxation of partnerships, including LLPs. The books has a range of examples to illustrate the key points. The appendices include a useful table of the penalties that may apply to partnerships, and an illustration of the main clauses in a partnership agreement that have a taxation effect.

Brought up to date with Finance Act 2018 as well as providing full analysis of the effects of the legislation on partnership taxation (Finance (No.2) Act 2017) concerning:

Profit sharing arrangements between partners

Reporting requirements and who is to be treated as the partner in various circumstances