Tolley's Partnership Taxation

Offering practical guidance on all aspects of the taxation of partnerships and partners, this text is updated to Finance Act 2001.

It examines in detail the day-to-day operation of the main taxes and the practical problems arising, and covers the taxation implications of a variety of occurrences, 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 utilised in the partnership business.

It uses over 135 worked examples.