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The introduction of the new tax regime for professional partnerships provides considerable scope for tax planning as the move is made towards self-assessment. With an example-driven approach, Pannell Kerr Forger and Solicitors journal have together produced an invaluable guide for all partners and potential partners, to the new rules governing partnership taxation. Partnership Taxation for Law Firms covers calculation, compliance and submission of returns as well as the tax implications of partnership decisions. Pure tax issues discussed include: preceding year basis, current year basis, transitional year, overlap relief, loss relief, change of accounting dates, individual assessment and partnership changes. Practitioners will be more informed before making partnership decisions which have tax implications; Provides comprehensive coverage of the new tax regime as a whole.
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... it represents a valuable guide to taxation issues affecting the individual as a whole. The Lawyer
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Book Description Sweet & Maxwell. Condition: Very Good. Used - Very Good. Ex-library, but has been well cared for. Seller Inventory # Z1-I-024-00182