Introduction and taxation of partnerships
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Introduction and taxation of partnerships

CPD Hours: 0.1

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Introduction and taxation of partnerships

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OUTCOMES OF TOPIC
After studying this topic on the introduction and taxation of partnerships you, should be able to:
✓ Understand the basic working of a partnership;
✓ Understand the basic legal considerations of a partnership;
✓ Understand the principles related to the taxation of partnership profits.
✓ Understand the VAT consequences of partnerships;
✓ Understand who will be connected persons of a partnership and the impact of connected person transactions that are entered into;
✓ Understand the accounting treatment of partnership income and expenses; and
✓ Understand how the apportionment of partnership profit is recorded in the financial statements.
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