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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

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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