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HMRC internal manual

Capital Gains Manual

Capital Gains manual: partnerships: contents

  1. CG27000
    Statutory rules, Statements of Practice and SA Returns
  2. CG27020P
    Partnerships, Limited Partnerships and Limited Liability Partnerships: contents
  3. CG27100
    Partners
  4. CG27150
    Statement of practice D12: summary
  5. CG27170
    Statement of practice D12: full text
  6. CG27200
    Partnership assets
  7. CG27220
    Calculating a fractional interest in a partnership asset
  8. CG27250
    Valuation of a partner's fractional interest in a partnership asset: SP D12
  9. CG27300
    Fractional interests in partnership assets acquired in stages: SP D12: Section 11
  10. CG27350
    Disposals of partnership assets: SP D12
  11. CG27400
    Partnership assets divided in kind among the partners: SP D12
  12. CG27500
    Changes in fractional interests in partnership assets: SP D12: Sections 4, 6 and 7
  13. CG27540
    Changes in fractional interests in partnership assets: examples
  14. CG27550
    Example 2: Revaluation of an asset followed by a change in fractional sharing ratios
  15. CG27560
    Example 3: Revaluation of an asset followed by a change in fractional sharing ratios for which consideration is given
  16. CG27600
    A new partner joins or an existing partner leaves: SP D12: Section 4
  17. CG27640
    Partners joining or leaving a partnership: examples
  18. CG27650
    Example 2: admission of a new partner following a revaluation of a partnership asset
  19. CG27660
    Example 3: payments between partners on the admission of a new partner
  20. CG27670
    Example 4: a partner leaves after assets have been revalued
  21. CG27700
    Partnership mergers: SP D12: Section 10
  22. CG27740
    Partnership mergers: SP D12: example
  23. CG27800
    Transfers not at arm's length and connected persons rules: SP D12: Section 8
  24. CG27840
    Transfers not at arm's length and connected persons rules: examples
  25. CG27900
    Transfer of an asset to a partnership: SP D12: Section 5
  26. CG27940
    Example 1: transfer of an asset at market value
  27. CG27950
    Example 2: transfer of an asset at market value
  28. CG27960
    Example 3: transfer of an asset to a husband and wife partnership
  29. CG27970
    Example 4: transfer of an asset by a group company to a partnership
  30. CG28000
    Partnership goodwill and negligible value claims
  31. CG28100P
    Rebasing of interests in partnership assets held at 31 March 1982: SP1/89: contents
  32. CG28300P
    Indexation allowance: SP1/89: contents
  33. CG28350
    Taper relief: Disposals before 6 April 2008: SP D12
  34. CG28400P
    Partnership annuities and lump sums paid to retiring partners: SP D12 and SP1/79: contents