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Taxing time for partnerships

Language: English Series: Independent ; 18 March 1994, 28(1)Publication details: 1994Subject(s): Summary: The Finance Bill 1994 contains new arrangements for the taxation of partnerships, emphasising self assessment and a change to the `current year basis` for tax payment.

The Finance Bill 1994 contains new arrangements for the taxation of partnerships, emphasising self assessment and a change to the `current year basis` for tax payment.