Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Medical examination

06 December 2011 / Heather Miller
Issue: 4333 / Categories: Comment & Analysis , tax by numbers , Admin , Business , Income Tax
HEATHER MILLER works through calculations in which a partnership takes in new members


  • 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...

If you or your firm subscribes to, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.

back to top icon