Considering a merger : tax planning

Ivison, R.M.

Considering a merger : tax planning - 1988 - Law Society`s Gazette 85(24) 22 June 1988, 20-22(3) .

Looks at the income tax legislation on merging partnerships both of which prepare accounts on the full earnings basis. Also examines the situation that prevails on a merger when some partners decide to go their separate ways.