Calculation of partnership gains and losses

Calculation of partnership gains and losses

The following Personal Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Calculation of partnership gains and losses
  • Introduction
  • Allocation of gains
  • Statutory rules and HMRC practice
  • The legislation
  • HMRC practice
  • The basic rule
  • Disposal of a partnership asset
  • Disposal of a fractional share of an asset between the partners
  • Consideration
  • More...
This content is no longer in use on TolleyGuidance
This content is no longer in use on TolleyGuidance
Popular documents