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Considering a merger : tax planning

By: Language: English Series: Law Society`s Gazette ; 85(24) 22 June 1988, 20-22(3)Publication details: 1988Subject(s): Summary: 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.

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.