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Search results: 2 article(s) found in topic: Partnerships - keyword: Tax returns

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PARTNERSHIP TAX

HMRC updates guidance for partnership gains

Following changes suggested by the Office of Tax Simplification to partnership taxation, HMRC revised its Statement of Practice D12 on capital gains for partnerships in November 2015. This is the first re-write for 40 years. What do you need to know? More...

PARTNERSHIPS

How to deal with the changes to mixed partnerships

On 6 April, new rules for mixed partnerships came into effect that can result in profits being reallocated from corporate partners to individuals. When do these rules apply and is there anything you can advise clients to do to mitigate their effect? More...
Last updated: 14.12.2018

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