Partnership assets
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