Partnerships

Walter Sinclair and Barry Lipkin

Chapter Chapter 12 in Tax Guide 2014–2015, 2014, pp 158-162 from Palgrave Macmillan

Abstract: Abstract Special rules relate to the taxation of partnerships and these are covered in the following sections. Note that the present system operates generally from 1997–98 and for partnerships starting after 5 April 1994 (12.2). From 2005–06, rewritten legislation is applied by Ss846–863 in ITTOIA (2.10).

Keywords: Capital Gain; Limited Liability Partnership; Business Gift; Partnership Change; Community Member State (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-137-41194-5_12

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DOI: 10.1057/9781137411945_12

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