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Contents

Legislation
Income Tax (Trading and Other Income) Act 2005

Crossheading Introduction

  • Section 846 Overview of Part 9
  • Section 847 General provisions
  • Section 848 Assessment of partnerships
  • Section 848A Bare trusts
  1. Introduction
  2. Assessment of partnerships

Section 848 | Assessment of partnerships

From legislation.gov.uk

Unless otherwise indicated (whether expressly or by implication), a firm is not to be regarded for income tax purposes as an entity separate and distinct from the partners.

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