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this is a lecture from open tuition to benefit from the lecture you should download the free lecture notes from opentuition.com well back in our first lecture on partnerships we saw that it was not the partnership itself that was charged to taxation but that each partner within that partnership they would individually be assessed on their share of the adjusted trading profit of the partnership the first exercise therefore before you started to talk about establishing what the assessments in each tax year for each partner would be the first step of the exercise was take your statement of profit or loss adjust it up for taxation purposes get the tax adjusted trading profit for the accounting period and then do what with it split that tax adjusted trading profit of the accounting period ing to the agreement the profit sharing agreement indeed enforce during the accounting period now the only thing that would make that mechanical computational exercise more interesting is if you had a chan
