Medienkombination, Englisch, 350 Seiten, Format (B × H): 152 mm x 229 mm
Medienkombination, Englisch, 350 Seiten, Format (B × H): 152 mm x 229 mm
ISBN: 978-1-84766-356-6
Verlag: Bloomsbury
Autoren/Hrsg.
Weitere Infos & Material
Introduction
Computation of Income and Gains
Taxation of Income and Gains
Current Year Basis
Partnership Changes
Change of Accounting Date
Calculation of Tax Payable on Partnership Profits
Accounting
Tax Credits
Mergers and Demergers
Capital Allowances
Losses
Joint Ventures and Expense Sharing Arrangements
Husband/Wife, Civil Partners, and Family Partnerships
Capital Gains
Entrepreneurs’ Relief and Taper Relief
Annuities to Retired Partners
Capital Gains Tax - Roll-over and Hold-over Relief on Replacement of Business Assets
Transfer of a Partnership to a Company
Partnerships which include a Corporate Partner (ICTA 1988, ss 114-116) and Service Companies
Limited Partnerships
Limited Liability Partnerships
Overseas Matters
Partnership Tax Returns, Enquiries and Administration
Providing for Pensions and Life Assurance
Inheritance Tax
National Insurance, Stamp Duty and Stamp Duty Land Tax
Value Added Tax
Provision for Taxation in Partnership Accounts
Partnerships and IR35
Construction Industry Partnerships