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HEATHER MILLER works through calculations in which a partnership takes in new members
KEY POINTS
- Tax calculations relating to an employee joining a partnership.
- Overlap profits and top rates of tax.
- Understanding basis periods and change of accounting date.
- Sole traders joining a partnership.
- Is there a continuing business or a new one?
Nobody likes going to the doctors. As if sitting in an overly-heated reception with all the other sickly members of the local community isn’t bad enough there’s the steely glare of the receptionist and the drafting of the obligatory ‘I’ve got a doctor’s appointment so I need to leave early’ email to your boss to suffer as well.
All in all it’s an experience to be avoided where possible; far better to struggle through like the martyr that you are and spread your lurgey to everyone at the office...
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