| 000 | 01085cam a2200241 4500 | ||
|---|---|---|---|
| 001 | ABS63606 | ||
| 008 | 000000n2001 000 0 eng u | ||
| 035 | _a(Sirsi) u111235 | ||
| 100 | _aMabey, S. | ||
| 245 | _aTax and transparency | ||
| 260 | _c2001 | ||
| 490 |
_aAccountancy _v127(1291) March 2001, 22-23(2) |
||
| 520 | _aIn the first of two articles looks at how limited liability partnerships (LLPs) and their members will be taxed. LLPs will become possible as business vehicles in the UK from 6 April 2001, at the same time that the Limited Liability Partnerships Act 2000 comes into force. Describes how LLPs will be treated as transparent for income tax and CGT purposes. The Inland Revenue has produced advisory notes on the taxation of LLPs available at http://www.inlandrevenue.gov.uk | ||
| 590 | _aABS | ||
| 650 | _aPROPERTY INVESTMENT | ||
| 650 | _aPROPERTY INVESTMENT VEHICLES | ||
| 650 | _aLIMITED LIABILITY PARTNERSHIPS | ||
| 650 | _aTAX TRANSPARENT INVESTMENT VEHICLES | ||
| 650 | _aTRANSPARENCY | ||
| 650 | _aCGT | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 999 |
_c66277 _d66277 |
||