January Tax Surgeries for Liverpool and Manchester

Manchester

Thursday 24th January 2019 4:00pm – 5:00pm
Centurion House, Room 1, 129 Deansgate, Manchester, M3 3WR
Followed by drinks and a chance to discuss the issues. No charge for attendance.

Liverpool

Tuesday 22nd January 2019 4:30pm – 5:30pm
Red Room 3 The Plaza Old Hall Street, Liverpool
Followed by drinks and a chance to discuss the issues. No charge for attendance.

Partnerships – an update

Your Speaker in January 2019 is Michael Sherry

Covering:

• Recap of the changes
– FA 2014 – Mixed partnerships; salaried partners
– FA 2018, Sched. 6 – Indirect partnerships
• Ascertainment of profits share for tax; case law, priority profit shares, capital allowances and balancing charges and profit waterfalls
• SP D12 and base cost shift
• Corporate members used to acquire assets, followed by base cost shift
• Disposals of income streams etc.
• Likely developments?
Given this is January if you have question about how to complete
a partnership return and you would like it discussed at the seminar
please email details a couple of days before.

As with previous sessions Michael will be working through some examples. However if participants would like to raise their real life problems that would be welcomed. Any specific examples you would like to raise should be sent to us a week before the session.

Numbers for these sessions are strictly limited. Early booking is essential – please email claire.labio@completecounsel.co.uk

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