Policy paper
Partnership taxation: proposals to clarify tax treatment
This measure makes changes to the Income Tax calculations of certain partnerships.
This was published under the 2016 to 2019 May Conservative government
Documents
PDF, 135 KB, 15 pages
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Details
This measure clarifies the tax treatment for partnerships to ensure that the principle of taxing the beneficiary of partnership profit applies and to prevent a double reporting burden on investment partnership.
Updates to this page
Published 13 September 2017