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CG27000C | Partnerships: contents

From HM Revenue & Customs · Capital Gains Manual

Contents29 entries

  1. CG27000Partnerships: contents: Statutory rules, Statements of Practice and SA Returns
  2. CG27020Partnerships: Partnerships, limited partnerships and limited liability partnerships
  3. CG27050Partnerships: limited liability partnerships- statutory rules
  4. CG27070Partnerships: Limited Liability partnerships: transfer of a partnership business to a LLP
  5. CG27080Partnerships: partnerships, limited partnerships and limited liability partnerships: Limited liability partnerships: roll-over relief and gifts hold-over relief
  6. CG27100Partnerships: Partners
  7. CG27150Partnerships: Statement of practice D12: summary
  8. CG27170Partnerships: Statement of practice D12: full text
  9. CG27200Partnerships: Partnership assets
  10. CG27220Partnerships: Calculating a fractional interest in a partnership asset
  11. CG27250Partnerships: Valuation of a partner's fractional interest in a partnership asset: SP D12:
  12. CG27300Partnerships: fractional interests in partnership assets acquired in stage: SPD12.
  13. CG27350Partnerships: Disposals of partnership assets: SP D12
  14. CG27400Partnerships: Partnership assets divided in kind among the partners: SP D12
  15. CG27500Partnerships: Changes in fractional interests in partnership assets: SP D12: Sections 4, 6 and 7
  16. CG27540Partnerships: Changes in fractional interests in partnership assets: examples
  17. CG27640Partnerships: partners joining or leaving a partnership: examples
  18. CG27700Partnerships: Partnership mergers: SP D12: Section 10
  19. CG27800Partnerships: Transfers not at arm’s length and connected persons rules: SP D12: Section 8
  20. CG27900Partnerships: Transfer of an asset to a partnership: SP D12: Section 5
  21. CG27940Example 1: transfer of an asset at market value
  22. CG28000Partnership goodwill and negligible value claims
  23. CG28100Rebasing of interests in partnership assets held at 31 March 1982
  24. CG28140Rebasing: changes in partnership sharing ratios: SP1/89
  25. CG28230Rebasing: examples: FA 2008 rules: change in partnership sharing ratios on or after 6 April 2008 - FA 2008 rebasing rules
  26. CG28290Rebasing: deferred gains: SP1/89
  27. CG28300Indexation allowance
  28. CG28400Partnership annuities: SP D12
  29. CG28500Transfer of a partnership business and capital gains reliefs: entrepreneurs’ relief, “roll-over” relief and gift “holdover” relief: SP D12: Section 14