Partnerships

In 2002, a sole trader transferred his business to a limited liability partnership with a corporate partner. The company’s profit share pays for a small salary to the trader and generates entitlement to state second pension

By Sarah Laing; £98; paperback; 338 pages; Bloomsbury Professional

Partnership taxation deserves a firm and clear statutory basis

Interim report plans to patch up “fiscal footwear”

The implications of Finance Bill 2014’s changes to rules for mixed partnerships