Partnership taxation
Language: English Series: Inland Revenue Press Release ; 23 November 1992 (3)Publication details: 1992Subject(s): Summary: A relaxation of Income and Corporation Taxes Act 1988 s113(2) will allow a partnership to avoid the fresh tax assessment on a change of partners. Election for continuation of the tax assessment will require the agreement of all partners past and present.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| News article | London News article | WB2846-46 (Browse shelf(Opens below)) | 1 | Available | 68767-1001 |
A relaxation of Income and Corporation Taxes Act 1988 s113(2) will allow a partnership to avoid the fresh tax assessment on a change of partners. Election for continuation of the tax assessment will require the agreement of all partners past and present.