1. Introduction
2. Computation of Income and Gains
3. Taxation of Income and Gains
4. Current Year Basis
5. Partnership Changes
6. Change of Accounting Date
7. Calculation of Tax Payable on Partnership Profits
8. Accounting
9. Tax credits
10. Mergers and Demergers
11. Capital allowances
12. Losses
13. Joint Ventures and Expense Sharing Arrangements
14. Husband/Wife, Civil Partners and Family Partnerships
15. Capital Gains
16. Taper relief
17. Annuities to Retired Partners
18. Capital Gains Tax--Roll-over and Hold-over Relief on Replacement of Business Assets
19. Transfer of a Partnership to a Company
20. Partnerships which Include a Corporate Partner (ICTA 1988, ss 114-116) and Service Companies
21. Limited Partnerships
22. Limited Liability Partnerships
23. Overseas Matters
24. Partnership Tax Returns, Enquiries and Administration
25. Providing for Pensions and Life Assurance
26. Inheritance Tax
27. National Insurance, Stamp Duty and Stamp Duty Land Tax
28. Value Added Tax
29. Provision for Taxation in Partnership Accounts
30. Partnerships and IR35
31. Construction Industry Partnerships

Appendices

1. Partnership Act 1890
2. Limited Partnerships Act 1907
3. Limited Liability Partnerships Act 2000
4. Relevant HM Revenue and Customs Statements of Practice and Concessions
5. Partnership Agreement - Main Clauses Having a Taxation Effect
6. Farmers - Profit Averaging, Herd Basis Elections and Extra Statutory Concessions
7. Accounting Standards
8. Tax Credits
9. Taper Relief
10. Cases Illustrating the Distinction Between Trade and Profession
11. Penalties in Connection with Partnership Matters
12. HMRC Manuals
13. Inheritance Tax - Business and Agricultural Property Relief
14. Provision of Personal Services Through Intermediaries
15. Employment versus Self-Employment - IR 35 cases