CG10731 | Persons chargeable: partners
From HM Revenue & Customs · Capital Gains Manual
TCGA92/S59
Where two or more persons carry on a trade or business in partnership
disposals of chargeable assets owned by the partnership are treated as disposals by the partners and not by the firm as such,
and
Capital Gains Tax is assessed and charged on the partners separately.
See CG27000.