CG14610 | Connected persons: partners

TCGA92/S286 (4)

Except in relation to acquisitions or disposals of partnership assets ‘pursuant to bona fide commercial arrangements’, a person is connected with any person with whom he is in partnership and with the spouse, civil partner or a relative of any individual with whom he is in partnership.

For more details, in practice, where the partners are connected other than by partnership, see CG27800+.