Tolley's partnership taxation (4th ed)

Written by experienced practitioners to provide expert advice and practical guidance on all aspects of the taxation of partnerships and partners.

It provides up-to-date coverage of self-assessment and the current year basis of assessment, including transitional rules.

It also includes the provisions of the 1995 and 1996 Finance Acts.

Examining the day-to-day operation of the main taxes in detail, this text also covers the taxation implications of a variety of occurences, such as partners' pension contributions, mergers and demergers, the transfer of a partnership's trade to a limited company, and the situation where a partner's personal assets are utilized in the partnership business.