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Informationen zum Autor Sarah Laing is a Chartered Tax Adviser, having worked for both small and Big 4 firms. An established writer, she has contributed to a range of highly regarded tax publications. She is the news editor and a director of TaxationWeb Limited, which provides free information and resources on UK taxes to taxpayers and professionals. Klappentext This popular book offers a comprehensive guide to the law and practice relating to the taxation of partnerships in the UK. It contains a wealth of worked examples, and is up-to-date to the Finance Act 2013. It includes numerous worked examples to illustrate the practical effects of the law and extensive cross-references to legislation and case law. Accountants and tax practitioners will find this book essential reading as it covers a range of topics including: Calculating income and gains for partnerships; Dealing with self-assessment claims and returns; Coverage of specific situations - change of accounting date, death or retirement of a partner and incorporation; Examination of the benefits of setting up a limited partnership or a limited liability partnership; Appendices include useful reference material, including up-to-date partnership legislation. Previous ISBN: 9781847669674 Inhaltsverzeichnis Chapter 1: Introduction; Chapter 2: Computation of income and gains; Chapter 3: Taxation of income and gains; Chapter 4: Current year basis; Chapter 5: Partnership changes; Chapter 6: Change of accounting date; Chapter 7: Calculation of tax payable on partnership profits; Chapter 8: Tax credits; Chapter 9: Mergers and demergers; Chapter 10: Capital allowances; Chapter 11: Losses; Chapter 12: Joint ventures and expense sharing arrangements; Chapter 13: Spouses, civil partners and family partnerships; Chapter 14: Capital gains; Chapter 15: Entrepreneurs' relief and former taper relief; Chapter 16: Annuities to retired partners; Chapter 17: Capital gains tax - roll-over and hold-over relief on replacement of business assets; Chapter 18: Transfer of a partnership to a company; Chapter 19: Partnerships which include a corporate partner and service companies; Chapter 20: Limited partnerships; Chapter 21: Limited liability partnerships; Chapter 22: Overseas matters; Chapter 23: Partnership tax returns, enquiries and administration; Chapter 24: Providing for pensions and life assurance; Chapter 25: Inheritance tax; Chapter 26: National insurance and stamp duty land tax; Chapter 27: Value added tax; Chapter 28: Provision for taxation in partnership accounts; Chapter 29: Partnerships and IR35; Chapter 30: Construction industry partnerships. ...
