- 作 者：by Peter White.
- 出 版 社：
- 出版年份：1984
- ISBN：0851206948
- 标注页数：182 页
- PDF页数：199 页
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Chapter 1 Forming a partnership 1
1.01 Why have a partnership？ 1
1.02 Creating a partnership 2
1.03 Income tax 5
1.04 Capital gains tax 5
1.05 Capital transfer tax 11
1.06 Development land tax 12
1.07 Value added tax 12
Chapter 2 The partners’ income 13
2.01 Profits and their division 13
2.02 Computing profits for income tax 14
2.03 Basis of assessment 17
2.04 Partnership changes 24
2.05 Drawings policy and tax reserves 25
Chapter 3 The capital and assets 27
3.01 Capital and its provision 27
3.02 Capital requirements 28
3.03 Partnership property 29
3.04 Goodwill 33
Chapter 4 Partnership regulations 35
4.01 A partner’s duties 35
4.02 Rights of partners 37
4.03 The partnership articles 39
Chapter 5 Joining an existing partnership 47
5.01 Becoming a partner 47
5.02 Finding capital 48
5.03 Tax on joining a partnership 49
5.04 The partnership agreement 50
Chapter 6 Dealings with clients and outsiders 53
6.01 The partner as the firm’s agent 53
6.02 Liability for wrongs 57
6.03 Duration of liability 58
6.04 Holding out 59
6.05 Guarantees 60
6.06 Actions 61
Chapter 7 Salaried partners 63
7.01 What is a salaried partner？ 63
7.02 Salaried partners and outsiders 64
7.03 Salaried partners and the firm 64
7.04 Tax and the salaried partner 65
7.05 Advantages and disadvantages 66
Chapter 8 Retirement 67
8.01 Leaving a partnership 67
8.02 Providing for retirement 68
8.03 Financial arrangements on retirement 74
8.04 Income tax on retirement 78
8.05 Protecting the retiring partner 80
8.06 Protecting the firm 82
Chapter 9 Passing down the business 83
9.01 Making the most of business property relief 83
9.02 Minimising the value transferred 86
9.03 Minimising the tax payable 91
9.04 Giving property outside the partnership 96
Chapter 10 Death of a partner 99
10.01 The partnership consequences 99
10.02 The creditors 100
10.03 Capital transfer tax 100
10.04 Income tax 102
10.05 Capital gains tax 103
Chapter 11 Dissolution and insolvency 105
11.01 How to dissolve a partnership 105
11.02 Consequences of dissolution 108
11.03 The tax implications of dissolution 111
11.04 Insolvency 112
Chapter 12 Limited partnerships 115
12.01 Why have one？ 115
12.02 Registration 116
12.03 Position of a limited partner 117
Chapter 13 Partnership and companies 119
13.01 Uses for companies 119
13.02 The company as an alternative to a partnership 119
13.03 Service companies 123
13.04 Corporate partners 127
Appendices 129
1 Partnership precedent 129
2 Inland Revenue Statement of Practice 1/1975 141
3 Partnership Act 1890 147
4 Limited Partnerships Act 1907 159
5 Rules of the Supreme Court， Order81 163
Index 169