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New year traps for partners

By: Language: English Series: Taxation ; 138(3590) 23 January 1997, 452-454(3)Publication details: 1997Subject(s): Summary: Explains taxation rules for the payment on account system for 1996-97, highlighting some of the `traps` partnerships could fall into.

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