Policy paper

Statement of Practice D12

Partnerships.

• From: HM Revenue & Customs
• Published: 1 January 1978
• Last updated: 14 September 2015
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  1. 14 September 2015

     Changes are for clarity and completeness: they do not represent any change to HMRC's approach to the taxation of chargeable gains on partnership assets or gains of the partners themselves.

  2. 1 January 1978

     First published.

Documents

Statement of Practice D12: Partnerships

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Statements relating to tax on Capital Gains (individuals and companies).