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£105+VAT. (click here for information on the Flexiticket discount scheme - fees as low as £58.33+VAT per place).
Partnership remains a flexible manner in which to carry on a trade or profession, enabling the interests of the individual to be balanced against those of the business. Under self-assessment, each partner is treated as carrying on his or her own business. However, there are commercial and fiscal pressures on partnerships to make the most efficient use of the existing structure and to consider others, notably an associate corporate structure or the merger of practices. The LLP can represent a comfortable compromise structure.
This course will review the income and capital gains tax rules before considering the current issues for both partners and partnerships. The emphasis will be on identifying the areas in which planning opportunities and pitfalls lurk.
WHO SHOULD ATTEND?
Participants will most likely be general practitioners and their staff who need to consider all the tax implications for themselves or their partnership clients.
- Income tax - basic issues and current problem areas
- Incorporation or not?
- Limited liability partnerships
- Admissions, retirements, mergers and splits
- Capital tax issues