Partnership Taxation 2013-14

This book covers the things you might need to know when dealing with a partnership client. I have used it to double-check a few technicalities during the short time since reading. It was easy to find the points I was interested in; my queries were answered and I moved on to the next thing.

But I had a nagging doubt about the volume’s abiding usefulness. One of my queries was about capital allowances: I wanted to check the basic rules of annual investment allowances for partnerships (available for partnerships with no corporate partners but not for partnerships where there is a corporate partner).

I own a book about capital allowances so I used the situation as a test: which publication would answer my question first? The answer was the one about capital allowances – by some margin.

So I started to think about Sarah Laing’s work in...