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Expert guidance on the planning points and pitfalls to be aware of when considering the taxation of partnerships and comparing them with alternative structures. Partnership Taxation 2018/19 offers a comprehensive examination of the law and best practice relating to the taxation of partnerships in the UK, including LLPs, Limited Partnerships and Private Fund Limited Partnerships. Fully revised for Finance Act 2018 including full analysis of the effects of the long-awaited new legislation on partnership taxation concerning: – Indirect partners – Nominee partners – Profit sharing disputes between partners – Revised reporting requirements Updates also include new, extensive commentary on: – Partnership returns – SDLT and Stamp Duty – Penalties for late and inaccurate self-assessment and other returns – Interaction between personal and partnership enquiry regimes