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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. CG27020
    Partnerships, limited partnerships and limited liability partnerships
  3. CG27050
    Limited liability partnerships: statutory rules
  4. CG27070
    Limited liability partnerships: transfer of a partnership business to a LLP
  5. CG27080
    Limited liability partnerships: roll-over relief and gifts hold-over relief
  6. CG27100
    Partners
  7. CG27150
    Statement of practice D12: summary
  8. CG27170
    Statement of practice D12: full text
  9. CG27200
    Partnership assets
  10. CG27220
    Calculating a fractional interest in a partnership asset
  11. CG27250
    Valuation of a partner's fractional interest in a partnership asset: SP D12
  12. CG27300
    Fractional interests in partnership assets acquired in stages: SP D12: Section 11
  13. CG27350
    Disposals of partnership assets: SP D12
  14. CG27400
    Partnership assets divided in kind among the partners: SP D12
  15. CG27500
    Changes in fractional interests in partnership assets: SP D12: Sections 4, 6 and 7
  16. CG27540
    Changes in fractional interests in partnership assets: examples
  17. CG27600
    A new partner joins or an existing partner leaves: SP D12: Section 4
  18. CG27640
    Partners joining or leaving a partnership: examples
  19. CG27700
    Partnership mergers: SP D12: Section 10
  20. CG27800
    Transfers not at arm's length and connected persons rules: SP D12: Section 8
  21. CG27900
    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 31March 1982
  25. CG28140
    Rebasing: changes in partnership sharing ratios: SP1/89
  26. CG28230
    Rebasing: example 4: 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
    SP D12: Section 14