The 7th edition of this popular book (originally written by Arnold Homer and Rita Burrows) offers a comprehensive guide to the law and practice relating to the taxation of partnerships in the UK. It includes numerous worked examples to illustrate the practical effects of the law and extensive cross-references to legislation and case law.

This new edition has been fully updated to the Income Tax Act 2007 and the Finance Act 2007.

Everything you need to know about parternship taxation

Accountants and tax practitioners will find this book essential reading as it covers a range of topics including:

• Calculating income and gains for partnership
• 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

  Bibliographic detail

  ISBN/ISSN: 978 1 84592 173 6
  Publication Date: Dec 07
  Format: Paperback
  Availability: In Print