ACCA F6知识点：Partnerships-高顿教育ACCA培训机构官方网站

ACCA F6知识点：Partnerships

2015年09月02日
09:40
作者：高顿财经
来源：高顿财经
阅读：（183）

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摘要：【高顿ACCA小编】2015年 ACCA 考试即将开始，我们将第一时间公布考试相关内容，请各位考生密切关注高顿ACCA，预祝大家顺利通过ACCA考试。今天为大家带来的...

　【高顿ACCA小编】2015年ACCA考试即将开始，我们将第一时间公布考试相关内容，请各位考生密切关注高顿ACCA，预祝大家顺利通过ACCA考试。今天为大家带来的是ACCA F6知识点：Partnerships

1 Introduction

　　Although a person may be a partner in a firm, he is still a

　　separate taxable person for income tax (and CGT). The person's share of

　　partnership profits is assessed to tax as part of his total taxable income for

　　a tax year.

　　For self-assessment purposes, the firm produces a partnership

　　return showing the allocated amounts of income (and gains) for all partners.

　　Each partner uses this information to complete his individual annual tax

　　return.

　　2 Allocations of Trading Profits and Losses

　　Between Partners

　　Adjusted profits and losses, determined for the period of account

　　of the firm as a whole, are allocated between the partners in the

　　profit-sharing arrangements of that period of account.

　　Profit-sharing arrangements include the partners' salaries,

　　interest on contributions to the firm's capital and the profitsharing ratio

　　that is used to allocate surplus profits.

　　If the profit-sharing arrangement changes during a period of

　　account, the profit or loss is time-apportioned between the periods before and

　　after the change. The profit or loss before the change is allocated according

　　to the old arrangement; the profit or loss after the change according to the

　　new arrangement.

　　Each partner's share of profit or loss will then be used to

　　determine his assessments under the current year basis (CYB) for each tax year.

　　3 Admission and Retirement of Partners

　　When a partner is admitted to an existing firm (or a sole trader

　　takes in his first partner), the incoming partner is assessed using the current

　　year opening year rules on his share of the firm's profits. The assessment of

　　each of the existing partners is unaffected.

　　When a partner leaves an existing firm, the last year basis

　　applies to his share of profits only, with relief for his share of accumulated

　　overlap profits. Again, the assessment basis for the remaining partners is

　　unaffected.

　　4 Cessation of the Firm as a Whole

　　Where the firm as a whole ceases to be assessed to income tax, the

　　last year basis applies to all the partners with relief given for each

　　partner's share of accumulated overlap profits.

　　5 Trading Loss Relief for a Partner

　　Where a partner has a loss for a tax year he can choose to relieve

　　his share of the loss in the way that best suits his individual circumstances.

　　For an established business, this usually means choosing between

　　the more immediate s.64 relief against total income (with or without s.261 TCGA

　　1992 relief against gains) and later s.83 carry forward relief against future

　　shares of trading profit.

　　All partners of a new firm and a new partner of an existing firm

　　may claim s.72 relief for attributable shares of a loss of any of the first

　　four tax years of assessment.

　　Where a partner leaves a firm and has been allocated a loss prior

　　to his retirement, he can claim the appropriate form of loss relief, including

　　s.89 (terminal loss) relief against his share of trading profits for the final

　　and preceding three tax years of his trade.

　　If the firm as a whole ceases trading in such circumstances, then

　　all partners can make a terminal loss claim.

　　6 Capital Allowances

　　Assets attracting capital allowances may be owned by the firm

　　(e.g. office equipment) or by the partners personally and used for business purposes

　　(e.g. motor cars).

　　Where these different arrangements exist:

　　= capital allowances are calculated on both types of assets for

　　the period of account of the firm (i.e. as normal);

　　= capital allowances on the firm's assets are deducted as a

　　trading expense before allocating profits between the partners (note this

　　applies to all assets owned by the partnership, even if subject to private

　　use);

　　= capital allowances attributable to the business use of privately

　　owned assets are deducted from the share of profits of each partner after

　　allocation.

　　7 Limited Liability Partnerships (LLPs)

　　Limited liability partnerships (LLPs) are separate legal entities

　　in which the partner's liability for the firm's debts is limited to their fixed

　　capitals.

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