CG27170 – Statement of practice D12: full text


D12: Partnerships

(1)Valuation of a partner's share in a partnership asset

(2)Disposals of assets by a partnership

(3)Partnership assets divided in kind among the partners

(4)Changes in partnership sharing ratios

(5)Contribution of an asset to a partnership

(6)Adjustment through the accounts

(7)Payments outside the accounts

(8)Transfers between persons not at arm's length

(9)Annuities provided by partnerships


(11)Shares acquired in stages

(12)Elections under TCGA92/Sch2/Para4

(13)Partnership goodwill

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