000 01095cab a2200289 4500
001 ABS58948
008 090401t1998 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u87043
041 _aeng
100 _aSimmons, M.
245 _aPartnership wealth: unlocking the hidden assets
260 _c1998
350 _a0
490 _aProfessional Practice Management
_v16(6) June 1998, 83-85(3)
520 _aConsiders the financing of professional partnerships and suggests this can be quite haphazard when compared to financial business in the corporate sector. Discusses capital contributions by partners, withdrawal of profits, pension provisions, conversion to corporate status, tax reserves, National Insurance Contributions and share options.
650 _aFINANCING
650 _aLIMITED LIABILITY
650 _aPARTNERS
650 _aPARTNERSHIPS
650 _aRETIREMENT RELIEF
650 _aRETIREMENT
650 _aSELF-ASSESSMENT
650 _aTAX RESERVES
690 _aMANAGEMENT-BUSINESS MANAGEMENT-PROFESSIONAL PRACTICE
942 _n0
948 _c25/06/1998
999 _c54841
_d54841