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Author: Arnold Homer Publisher: Tolley ISBN: 9780754517405 Category : Partnership Languages : en Pages : 400
Book Description
Tolley's Partnership Taxation provides clear and expert guidance on the more complex tax issues that can arise within a partnership, in addition to a number of user aids to simplify the process of compliance.The sixth edition of this invaluable tax resource has been comprehensively updated to incorporate: All relevant legislation including the Finance Act 2003 A new chapter on Limited Liability Partnerships (LLPs) Checklists showing the advantages and disadvantages of the new LLP structure and converting a partnership to an LLP The full text of the Limited Liability Partnership Act 2000It features detailed examination of the day-to-day operation of the main taxes and the practical problems arising within partnerships with over 135 worked examples, tables of examples, cases, appendices and statutes.LexisNexis UK and CIMA Publishing are offering CIMA members a discount on this product. Please go to www lexisnexis.co.uk/cimapublishing to see if you qualify and to order.
Author: Arnold Homer Publisher: Tolley ISBN: 9780754517405 Category : Partnership Languages : en Pages : 400
Book Description
Tolley's Partnership Taxation provides clear and expert guidance on the more complex tax issues that can arise within a partnership, in addition to a number of user aids to simplify the process of compliance.The sixth edition of this invaluable tax resource has been comprehensively updated to incorporate: All relevant legislation including the Finance Act 2003 A new chapter on Limited Liability Partnerships (LLPs) Checklists showing the advantages and disadvantages of the new LLP structure and converting a partnership to an LLP The full text of the Limited Liability Partnership Act 2000It features detailed examination of the day-to-day operation of the main taxes and the practical problems arising within partnerships with over 135 worked examples, tables of examples, cases, appendices and statutes.LexisNexis UK and CIMA Publishing are offering CIMA members a discount on this product. Please go to www lexisnexis.co.uk/cimapublishing to see if you qualify and to order.
Author: Nigel Eastaway Publisher: Lexis Nexis UK ISBN: 9780754541776 Category : Partnership Languages : en Pages : 512
Book Description
Partnerships have now become much more accepted as tools for use in tax planning – and this new title highlights the different ways partnerships can be used in tax planning scenarios. This practical and comprehensive guide explores the three main areas of partnership taxation planning:* The different types of partnerships * How these partnerships can be affected by each of the key UK taxes * The ways in which partnerships can be effectively used in tax planning There have been numerous legislative changes recently which impact on the taxation of partnerships, and Partnership Tax Planning shows practitioners how to use these changes to their advantage in order to save money for their clients through effective tax planning.This is an essential new handbook for any tax practitioners, accountants and solicitors advising their clients on partnerships.
Author: George K. Yin Publisher: Aspen Publishing ISBN: 1543827276 Category : Law Languages : en Pages : 464
Book Description
The purchase of this ebook edition does not entitle you to receive access to the Connected eBook on CasebookConnect. You will need to purchase a new print book to get access to the full experience including: lifetime access to the online ebook with highlight, annotation, and search capabilities, plus an outline tool and other helpful resources. In this concise, tightly edited casebook, George K. Yin and Karen C. Burke emphasize core principles and policies to help students understand the overall structure and coherence of partnership taxation. The book’s organizational structure bridges concepts learned in the introductory income tax course and those presented in advanced tax courses, by offering a “building-block” approach that progresses from basic to complex partnership transactions. By emphasizing the policy choices that lend structure and coherence to the law, Partnership Taxation facilitates an understanding of the overarching principles of partnership tax. Students learn the law from basic source material—the Code and regulations—as well as tightly edited cases and other guidance. Many problems, questions, and explanations supplement the presentation to guide students through the challenging material. New to the Fourth Edition: The Fourth Edition reflects developments through February 2020, including: Expanded discussion of choice-of-entity issues in light of significant changes introduced by the 2017 tax legislation, including the 21% corporate tax rate and the section 199A passthrough deduction Revised regulations concerning allocation of partnership liabilities, including disregarded bottom-dollar payment obligations The temporary expensing deduction under section 168(k), as well as new limitations on business interest deductions and excess business losses New section 1061 imposing a three-year capital gain holding period for service partners receiving partnership interests in certain investment partnerships The revised definition of a “substantial built-in loss” under section 743(b) and repeal of the technical termination rule under section 708 Professors and students will benefit from: Approach: This book emphasizes core principles and policies to help students understand the overall structure and coherence of partnership taxation. Organization: The organizational structure bridges concepts learned in the introductory income tax course and those presented in advanced tax courses; “building-block” approach progresses from basic to complex partnership transactions. Depth: By providing in-depth coverage while avoiding unnecessary detail, the revised Fourth Edition facilitates mastery of the material and prepares students to think rigorously and creatively about the kinds of problems they will encounter as practitioners of tax and business law. Lenny faces are short character strings that describe emotions and make your text stand out.
Author: Larry Tunnell Publisher: John Wiley & Sons ISBN: 1119722322 Category : Business & Economics Languages : en Pages : 256
Book Description
This book helps addresses the tax consequences of the most common transactions engaged in by limited liability corporations (LLCs)and partnerships. You will develop a level of comfort with the basic conceptual framework underlying partnership and LLC taxation, as well as gain an explanation of the tax consequences associated with issues most frequently confronted by tax practitioners. Topics covered include: basic tax structure of partnerships and LLCs; electing to be taxed as a partnership: "check-the-box" rules; tax consequences of partnership or LLC formation; partnership distributions; compensatory payments to partners; at-risk and passive activity limits; profit and loss allocations: general rules and restrictions; and reporting taxable income for partnerships and LLCs.
Author: David Smailes Publisher: ISBN: 9781860125324 Category : Business enterprises Languages : en Pages : 638
Book Description
Examines the legislation, case law and practice concerning the charge to tax under Schedule D, Cases I and II on trades and professions carried on by individuals, partnerships and enterprises. It includes in-depth coverage, with mutiple worked examples, of the new current year basis of assessment and transitional provisions. Coverage of expenditure is enhancd, and other topics covered in this edition include: assessable income; loss reliefs; capital allowances; partnerships; and class 2 and 4 National Insurance contributions.
Author: David Smailes Publisher: Hyperion Books ISBN: 9780854599127 Category : Business enterprises Languages : en Pages : 600
Book Description
Covering all aspects of income tax and corporation tax charge on business profits applying to individuals, partnerships and companies, this text includes advice on basis periods, loss reliefs, capital allowances and National Insurance. The text includes: expert interpetation of the legislation; comprehensive coverage of the case law - on which the taxation of trade is heavily reliant; and Inland Revenue guidance from their Internal Revenue Manuals and other sources such as leaflets, statements of practice, Tax Bulletins and other releases. This edition includes a new chapter on current year basis assessment, and deals comprehensively with self assessment.
Author: Arnold Homer
Author: Arnold Homer
Author: Nigel Eastaway
Author: George K. Yin
Author: Larry Tunnell
Author: Arthur B. Willis
Author: William S. McKee
Author: Laura E. Cunningham
Author: David Smailes
Author: David Smailes
Author: James R. Repetti