Policy paper

Statement of Practice D12

Partnerships.

From:
HM Revenue & Customs
Published
1 January 1978
Last updated
14 September 2015 — See all updates

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Statement of Practice D12: Partnerships

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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.

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