CG27000c - CAPITAL GAINS MANUAL: Contents
PARTNERSHIPS
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Statutory rules, Statements of Practice and SA Returns |
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Partnerships, Limited Partnerships and Limited Liability Partnerships |
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Partners |
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Statement of Practice D12 |
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Partnership assets and Partners’ interests in partnership assets |
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Disposals of partnership assets: SP D12 |
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Partnership assets divided in kind among the partners: SP D12 |
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Changes in fractional interests in partnership assets: SP D12 |
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Partners joining or leaving a partnership: SP D12 |
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Partnership mergers: SP D12 |
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Transfers not at arm’s length and connected persons rules: SP D12 |
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Transfer of an asset to a partnership |
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Partnership goodwill and negligible value claims |
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Rebasing of interests in partnership assets held at 31 March 1982: SP1/89 |
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Indexation allowance: SP1/89 |
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Taper relief: Disposals before 6 April 2008: SP D12 |
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Partnership annuities and lump sums paid to retiring partners: SP D12 and SP1/79 |
