Download or read book Tolley's Partnership Taxation written by Arnold Homer and published by . This book was released on 2000 with total page 334 pages. Available in PDF, EPUB and Kindle. Book excerpt: Written by two 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.