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New year traps for partners

Riley, M.

New year traps for partners - 1997 - Taxation 138(3590) 23 January 1997, 452-454(3) .

Explains taxation rules for the payment on account system for 1996-97, highlighting some of the `traps` partnerships could fall into.

Subjects--Topical Terms:
INCOME TAX
INLAND REVENUE
PARTNERSHIPS
PAYMENTS ON ACCOUNT
SELF-ASSESSMENT

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