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Partnership Vehicles for Land - Tricks and TrapsIn this session John Watson and Simon Swann discuss the use of partnerships as vehicles for investing and trading in land. Some categories of taxpayers will find this structure advantageous, others less so. In particular, John and Simon highlight the limitations in the assumption that partnerships are transparent for all tax purposes and caution against treating this as a universal rule. They go on to compare the use of partnerships and unit trusts and to discuss points to bear mind where a unit trust invests through a partnership. Date recorded09 Dec 2008. Duration0.45 hour(s). |
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