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HMRC internal manual

Partnership Manual

Indirect, capital and transfer taxes and other tax obligations: VAT and partnerships: VAT position of partnership contributions

The ECJ considered the VAT position of a partnership contribution made by an incoming partner in the ‘Kaphag Renditefonds’ case. .

The ECJ ruled that there is no supply from the partnership to the incoming partner for VAT purposes.

Further guidance is in VAT Supply and Consideration Manual