Policy paper
Statement of Practice D12
Partnerships.
Documents
Details
Statements relating to tax on Capital Gains (individuals and companies).
Updates to this page
Published 1 January 1978
Last updated 14 September 2015
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Changes are for clarity and completeness: they do not represent any change to HMRC's approach to the taxation of chargeable gains on partnership assets or gains of the partners themselves.
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First published.