Ray: Partnership Taxation provides a comprehensive analysis of current legislation and best practice in the challenging area of partnership taxation. This edition juxtaposes the preceding year and current year bases of assessment, and is referenced throughout to the relevant legislation and Revenue Statements of Practice.

All aspects of taxation touching partnerships are covered including:

• the partnership agreement
• mergers and demergers
• VAT and the tax treatment applicable to overseas partnerships
• new personal pension scheme rules
• operation of stamp duty land tax in partnerships
• extensive cross-referencing of the text, with numerous worked examples