Partnership Taxation 2011/12

10. Auflage 2011
ISBN: 978-1-84766-774-8
Verlag: Bloomsbury

Medienkombination, Englisch, Paperback + eBook, Format (B × H): 156 mm x 234 mm

The tenth edition of 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 2011. 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.

Autoren/Hrsg.

Laing, Sarah

Fachgebiete

• Rechtswissenschaften Ausländisches Recht Common Law (UK, USA, Australien u.a.)

Über Autor(innen)

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.