Short article on UK partner tax deferral (new pandemic-related option)

The most recent issue of the journal Taxation contains a short article by Tim Parr, 'Partnership deferral of self-assessment payment' (2020) 4746 Taxation, on the usefulness of the new UK provisions allowing partners (or LLP members) to defer payment of their income tax. It is at:

https://www.taxation.co.uk/articles/partnership-deferral-of-self-assessment-payments

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