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HMRC internal manual

Capital Gains Manual

From:
HM Revenue & Customs
Published:
Updated:
, see all updates

  1. Contents
  2. CG27000C
  3. CG28100P

Capital Gains manual: partnerships: rebasing of interests in partnership assets held at 31 March 1982: SP1/89: contents

PARTNERSHIPS

Rebasing of interests in partnership assets held at 31 March 1982: SP1/89

  1. CG28100
    Rebasing of interests in partnership assets held at 31March 1982
  2. CG28140
    Rebasing: changes in partnership sharing ratios: SP1/89
  3. CG28160
    Rebasing: SP1/89: example 1: pre-FA 2008rules: change in partnership sharing ratios - no rebasing election made by disposing partner
  4. CG28170
    Rebasing: SP1/89: example 2: pre-FA 2008rules: change in partnership sharing ratios - rebasing election made by disposing partner
  5. CG28180
    Rebasing: SP1/89: example 3: pre-FA 2008rules: change in partnership sharing ratios following revaluation of an asset in the partnership accounts - rebasing election made by disposing partner
  6. CG28230
    Rebasing: example 4: FA 2008 rules: change in partnership sharing ratios on or after 6 April 2008- FA 2008 rebasing rules
  7. CG28240
    Rebasing: example 5: FA 2008 rules: change in partnership sharing ratios before 6 April 2008 followed by disposal of asset on or after 6 April 2008 - TCGA92/S35A
  8. CG28250
    Rebasing: example 6: FA 2008 rules: changes in partnership sharing ratios before and after 6 April 2008 followed by disposal of asset - TCGA92/S35A
  9. CG28290
    Rebasing: deferred gains: SP1/89
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