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Partnership taxation - articles

Features and articles from ICAEW on the taxation of partnerships within the UK tax regime.

Everybody should have a terrier on the farm

02-08-2018

Terriers come in two types. There are small hairy ones that are ideal for keeping down the rats in the barn, but for the purposes of this article, we will be concentrating on the other sort – according to the Oxford English Dictionary, “A register of the lands belonging to a landowner, originally including a list of tenants, their holdings, and the rents paid, later consisting of a description of the acreage and boundaries of the property”.

The current Finance Bill: a comprehensive summary

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Lindsey Wicks Taxline 16-02-2018

Lindsey Wicks provides a comprehensive summary of what’s in the current Finance Bill.

Foreign domiciliaries rebasing relief

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Lynnette Bober, Tax Faculty Private Client Committee Taxline 02-11-2017

Lynnette Bober explains the rules for foreign domiciliaries rebasing relief, with some useful clarification from HMRC

Failure to prevent the facilitation of tax evasion

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Jason Collins, Pinsent Masons Taxline 12-09-2017

Pinsent Masons’ Jason Collins explains the implications of the corporate criminal offence of failure to prevent the facilitation of tax evasion and what businesses must do to comply with the rules.

Reflections on entrepreneurs' relief

Farming and Rural Business Community News 22-08-2017

Farmers have been able to claim entrepreneurs’ relief (ER) on qualifying gains made since 5 April 2008, paying just 10% tax. This article reflects on the conditions with references made to case decisions.

Partnership taxation: HMRC sets sights on partners with tax proposals

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30-03-2017

HMRC’s internal issues with the tax treatment of partners could lead to an unwieldy tax framework for partnerships if the proposals in the latest consultation on the tax treatment of partners gets the go-ahead. Mark Cawthron, specialist tax writer at CCH, unpicks the proposals.

The penalties of partnership conflict

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Farming and Rural Business Community News 11-01-2017

What happens when accounting disagreements arise within a partnership? Julie Butler highlights recent tribunals which give guidance.

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