Tolley's Partnership Taxation Author:Arnold Homer, Rita Burrows, Sarah Deeks Offering practical guidance on all aspects of the taxation of partnerships and partners, this text is updated to Finance Act 2001. It examines in detail the day-to-day operation of the main taxes and the practical problems arising, and covers the taxation implications of a variety of occurrences, such as partners' pension contributions, mergers ... more »and demergers, the transfer of a partnership's trade to a limited company and the situation where a partner's personal assets are utilised in the partnership business. It uses over 135 worked examples.« less