Goodwill of professional partnerships - the taxation aspects
Language: English Series: Valuer (ISVA) ; 56(9) November 1987, 317-319(3)Publication details: 1987Subject(s): Summary: Discusses the taxation problems caused by the presence of goodwill in partnerships covering accounting treatment of goodwill, general taxation considerations, capital gains tax , disposal and acquisition of partnership assets, profit sharing ratios, family partnerships, value of goodwill, retirement and retirement relief, inheritance tax, VAT and stamp duty.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS38495 (Browse shelf(Opens below)) | 1 | Available | 10976-1001 |
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Discusses the taxation problems caused by the presence of goodwill in partnerships covering accounting treatment of goodwill, general taxation considerations, capital gains tax , disposal and acquisition of partnership assets, profit sharing ratios, family partnerships, value of goodwill, retirement and retirement relief, inheritance tax, VAT and stamp duty.