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HMRC internal manual

Capital Gains Manual

• From: HM Revenue & Customs
• Published: 12 March 2016
• Updated: 19 February 2018, see all updates

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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. 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
4. CG28230

   Rebasing: example 4: FA 2008 rules: change in partnership sharing ratios on or after 6 April 2008- FA 2008 rebasing rules
5. 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
6. 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
7. CG28290

   Rebasing: deferred gains: SP1/89

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