Partnerships

Walter Sinclair

Chapter 12 in Tax Guide 2001–2002, 2001, pp 172-178 from Palgrave Macmillan

Abstract: Abstract Special rules relate to the taxation of partnerships and these are covered in the following sections. Note that, a new system operates generally from 1997–98 and for partnerships starting after 5 April 1994 (12.2).

Keywords: Capital Gain; Investment Income; Share Ratio; Limited Liability Partnership; Business Gift (search for similar items in EconPapers)
Date: 2001
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DOI: 10.1057/9780230505445_12

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