Partnership Taxation 2018/19

David Whiscombe CTA (Fellow), Former HM Inspector of Taxes, Barrister (unregistered)

1. Introduction
2. Computation of Partnership Income and Gains
3. Taxation of Partners
4. Basis Periods for Assessment
5. Partnership Changes
6. Change of Accounting Date
7. Mergers and Demergers
8. Capital Allowances
9. Losses
10. Joint Ventures and Expenses-sharing Arrangements
11. Spouses, Civil Partners, and Family Partnerships
12. Capital Gains
13. Entrepreneurs’ Relief
14. Annuities to Retired Partners
15. Capital Gains Tax—Roll-over and Hold-over Relief on Replacement
of Business Assets
16. Transfer of a Partnership business to a Company
17. Partnerships which include a Corporate Partner and Service Companies
18. Limited Partnerships
19. Limited Liability Partnerships
20. Overseas Matters
21. Partnership Tax Returns, Enquiries and Administration
22. Providing for Pensions and Life Assurance
Appendices