Half Day (3 CPD Hours)
Introduction
There are many special provisions applying to the taxation of partnerships – and several of them provide opportunities to reduce the tax charge on the partners.
The session will make participants who act for partnerships fully aware of the latest developments. It will also include an appraisal of the most recent changes in legislation and case law, and the protective steps that partners may need to implement to take maximum advantage of these.
The course in detail
Computational and compliance issues
- Opening and closing years
- Overlap relief
- New and outgoing partners
- The partnership tax return
- Capital allowances
The partnership agreement
- Tax aspects of what to include and what not to include
- Partners’ expenses
- Goodwill
- CGT and IHT aspects to reflect in the agreement
- Family partnerships
Limited liability partnerships
- Structure and uses
- The tax structure
- Possible disincorporation using an LLP
Mergers & acquisitions
- HMRC practice
- Determining the optimum arrangements
- Administrative issues
Succession planning
- CGT and IHT practice on partnerships
- Alternative exit routes
What are the benefits of attending?
This course will bring participants up to date on all of the elements of partnership tax, including the latest strategies to reduce the tax charge in a variety of identified circumstances.
Delegates will have the opportunity of asking questions of our expert and well informed speakers.
Who should attend?
All practitioners involved with partnership clients.
List of events
|
Date |
Time |
Location |
Speaker |
Code |
Options |
| 11 Oct 2010 |
14:00-17:15 |
London - Central p.m. |
Gerry Hart |
10SC-LCP10 |
book
|
details |
| 11 Oct 2010 |
9:30 -12:45 |
London - Central a.m. |
Gerry Hart |
10SC-LCA10 |
book
|
details |