Partnership Taxation 2012/13

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 UK's Finance Act 2012. The book includes numerous worked examples to illustrate the practical effects of the law and extensive cross-references to UK 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 that include useful reference material, as well as up-to-date partnership legislation