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CCH Taxation of Partnerships

CCH Taxation of Partnerships

作者： Pete Miller
出版商： Wolters Kluwer U.K. (formerly CCH)
ISBN: 9781847988331
出版时间 November 2016
规格： Paperback
适应领域： U.K. ? 免责申明：
Countri(es) stated herein are used as reference only

List Price: ￥1,218.30

￥1,181.75 Save ￥36.55 (3%)

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The Finance Act 2014 introduced significant changes that affect partnerships, with new rules to clarify their tax liabilities.

To help you understand these rules, this brand new title offers comprehensive coverage of a range of tax issues together with some non-tax issues which impact partnerships. As well as endeavouring to simplify partnership tax, the government has also been keen to target avoidance by partnerships, so this title provides timely help to partnerships and their professional advisers.

Where it's helpful, a transactional approach is used to give practical guidance on topics such as basis periods, buying into a partnership and the death of a partner. Numerous worked examples and a series of case studies help you apply the commentary to real life situations.

These are backed by relevant HMRC guidance and appendices to provide concise and comprehensive coverage of the rules, regulations and legislation.

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