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Taxing partnership profits

Language: English Series: Times ; 4/12/89 p20Publication details: 1989Subject(s): Summary: In Mackinlay v Arthur Young McClelland Moores & Co , HL 23 November 1989, it was held that relocation expenses paid to two partners out of partnership funds were not tax deductible.

In Mackinlay v Arthur Young McClelland Moores & Co , HL 23 November 1989, it was held that relocation expenses paid to two partners out of partnership funds were not tax deductible.