Author Description

<p>Expert guidance on the planning points and pitfalls to be aware of when considering the taxation of partnerships and comparing them with alternative structures.<br><br><b>Partnership Taxation 2018/19</b> offers a comprehensive examination of the law and best practice relating to the taxation of partnerships in the UK, including LLPs, Limited Partnerships and Private Fund Limited Partnerships.<br><br>Fully revised for Finance Act 2018 including full analysis of the effects of the long-awaited new legislation on partnership taxation concerning:<br>- Indirect partners<br>- Nominee partners<br>- Profit sharing disputes between partners<br>- Revised reporting requirements<br><br>Updates also include new, extensive commentary on:<br>- Partnership returns<br>- SDLT and Stamp Duty<br>- Penalties for late and inaccurate self-assessment and other returns<br>- Interaction between personal and partnership enquiry regimes</p>