Goodwill of professional partnerships - the taxation aspects
Goodwill of professional partnerships - the taxation aspects
- 1987
- Valuer (ISVA) 56(9) November 1987, 317-319(3) .
Discusses the taxation problems caused by the presence of goodwill in partnerships covering accounting treatment of goodwill, general taxation considerations, capital gains tax , disposal and acquisition of partnership assets, profit sharing ratios, family partnerships, value of goodwill, retirement and retirement relief, inheritance tax, VAT and stamp duty.
PROFESSIONAL PRACTICE
Discusses the taxation problems caused by the presence of goodwill in partnerships covering accounting treatment of goodwill, general taxation considerations, capital gains tax , disposal and acquisition of partnership assets, profit sharing ratios, family partnerships, value of goodwill, retirement and retirement relief, inheritance tax, VAT and stamp duty.
PROFESSIONAL PRACTICE