Policy paper

Statement of Practice D12

Partnerships.

From:
HM Revenue & Customs
Published
1 January 1978
Last updated
14 September 2015 — See all updates

Documents

Statement of Practice D12: Partnerships

HTML

Details

Statements relating to tax on Capital Gains (individuals and companies).

Updates to this page

Published 1 January 1978
Last updated 14 September 2015 + show all updates

  1. 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.

  2. First published.

Sign up for emails or print this page

Related content