Adjustment through the accounts (revaluation)

Commentary – Tax Reporter ¶286-615

Apportioning gains or losses

Commentary – Tax Reporter ¶286-465
HMRC Guidance – CG27200

Changes in sharing ratios

Commentary – Tax Reporter ¶286-570
HMRC Guidance – CG27540

Disposals of assets

Commentary – Tax Reporter ¶286-540
HMRC Guidance – BIM82058

Distribution of

Commentary – Tax Reporter ¶286-555

Fractional share

Commentary – Tax Reporter ¶286-480

Inheritance tax

Transfer of value

Commentary – Tax Reporter ¶291-505

Rebasing

Commentary – Tax Reporter ¶286-585

Valuation of partner's share

Commentary – Tax Reporter ¶286-525
HMRC Guidance – CG27250