Self-assessment: partnerships and the current year basis of assessment

Self-assessment: partnerships and the current year basis of assessment - 1994 - Tax Bulletin May 1994, 124-127(4) .

Identifies changes to the tax regime introduced by the Finance Act 1994 which affect partnerships in particular, concentrating on the rules for current year assessment. Gives worked examples of less straightforward senarios.


PARTNERSHIPS
SELF-ASSESSMENT
TAX ASSESSMENT