Commentary

68.1 General considerations

AGRICULTURE vol 2(2)
AGRICULTURE vol 2(2) | Commentary

68.1 General considerations

AGRICULTURE vol 2(2) | Commentary

68 Transfer of interests in partnership capital

68.1 General considerations

Any decision to transfer interests in the partnership capital must be carefully considered from the point of view not only of tax but of the balance of advantage and power between the parties and particular care must be taken to avoid any inadvertent transfer of capital.

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