Policy paper

Statement of Practice D12

Partnerships.

Documents

Details

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

Published 1 January 1978
Last updated 14 September 2015 + show all updates
  1. 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. First published.