CG27000C - Partnerships: contents

  1. CG27000
    Partnerships: contents: Statutory rules, Statements of Practice and SA Returns
  2. CG27020
    Partnerships: Partnerships, limited partnerships and limited liability partnerships
  3. CG27050
    Limited liability partnerships: statutory rules
  4. CG27070
    Partnerships: Limited Liability partnerships: transfer of a partnership business to a LLP
  5. CG27080
    Partnerships: partnerships, limited partnerships and limited liability partnerships: Limited liability partnerships: roll-over relief and gifts hold-over relief
  6. CG27100
    Partnerships: Partners
  7. CG27150
    Partnerships: Statement of practice D12: summary
  8. CG27170
    Partnerships: Statement of practice D12: full text
  9. CG27200
    Partnerships: Partnership assets
  10. CG27220
    Partnerships: Calculating a fractional interest in a partnership asset
  11. CG27250
    null
  12. CG27300
    Partnerships: fractional interests in partnership assets acquired in stage: SPD12.
  13. CG27350
    Partnerships: Disposals of partnership assets: SP D12
  14. CG27400
    Partnerships: Partnership assets divided in kind among the partners: SP D12
  15. CG27500
    Partnerships: Changes in fractional interests in partnership assets: SP D12: Sections 4, 6 and 7
  16. CG27540
    Partnerships: Changes in fractional interests in partnership assets: examples
  17. CG27600
    Partnerships: A new partner joins or an existing partner leaves: SP D12: Section 4
  18. CG27640
    Partnerships: partners joining or leaving a partnership: examples
  19. CG27700
    Partnerships: Partnership mergers: SP D12: Section 10
  20. CG27800
    Partnerships: Transfers not at arm’s length and connected persons rules: SP D12: Section 8
  21. CG27900
    Partnerships: Transfer of an asset to a partnership: SP D12: Section 5
  22. CG27940
    Example 1: transfer of an asset at market value
  23. CG28000
    Partnership goodwill and negligible value claims
  24. CG28100
    Rebasing of interests in partnership assets held at 31 March 1982
  25. CG28140
    Rebasing: changes in partnership sharing ratios: SP1/89
  26. CG28230
    Rebasing: examples: FA 2008 rules: change in partnership sharing ratios on or after 6 April 2008 - FA 2008 rebasing rules
  27. CG28290
    Rebasing: deferred gains: SP1/89
  28. CG28300
    Indexation allowance
  29. CG28400
    Partnership annuities: SP D12
  30. CG28500
    Transfer of a partnership business and CG reliefs: entrepreneurs’ relief, “roll-over” relief and gift “holdover” relief: SP D12: Section 14