Description
All you need on partnership taxation. This excellent book from leading tax taxation writer Sarah Laing offers comprehensive guidance 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 Finance Act 2008.
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
Sarah Laing
Sarah is a Chartered Tax Adviser. She has been writing professionally since joining CCH Editions in 1998 as a Senior Technical Editor, contributing to a range of highly regarded publications including the British Tax Reporter, Taxes - The Weekly Tax News, the Red & Green legislation volumes, Hardman's, International Tax Agreements and many others. She became Publishing Manager for the tax and accounting portfolio in 2001 and later went on to help run CCH Seminars (including ABG Courses and Conferences).
Sarah originally worked for the Inland Revenue in Newbury and Swindon Tax Offices, before moving out into practice in 1991. She has worked for both small and Big 5 firms. She now works as a freelance author providing technical writing services for the tax and accountancy profession.
Tottel Publishing
Established by some of the most senior figures in the law and tax publishing field, Tottel Publishing is a small, expert publishing house with integrity, a list of unrivalled titles and prestigious service levels.
