Part 23-1-32 Spouse trading in partnerships 1 Introduction Enquiries have been received from farmer representatives seeking to have some farmers treated as having been trading in partnership with a spouse over a number of years, although accounts and returns of income have been prepared on the basis that the farming activity was carried on by one spouse. Such claims […]

Why join?

Unlike, our material has been edited to reflect changes made by the most recent Finance Acts. So it’s up to date and accurate.

Our material can be viewed on all devices (mobile, tablet, desktop).

Our Google search is lightning fast and accurate.

No credit card details required for trial.