This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Partnership Manual

Calculating the taxable profits: Capital Allowances: connected persons

A partner may be a connected person in relation to a partnership of which he is a member, meaning that special rules for transactions between connected persons may apply. General guidance is available at CA13000 onwards. Please also see the guidance at CA29040 in respect of successions to a qualifying activity where the predecessor and successor are connected.