Ordinary partnership transactions: Responsible partners - Para6
You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.
States that anything required or authorised to be done by or in relation to the purchaser under the transaction is required or authorised to be done by or in relation to all the responsible partners.
Subject to the provisions relating to representative partners below, the responsible partners in relation to a transaction are—
- the persons who are partners at the effective date of the transaction, and
- any person who becomes a member of the partnership after the effective date of the transaction.