CG27000C - Capital Gains manual: partnerships: contents

1. CG27000

   Statutory rules, Statements of Practice and SA Returns
2. CG27020

   Partnerships, limited partnerships and limited liability partnerships
3. CG27050

   Limited liability partnerships: statutory rules
4. CG27070

   Limited liability partnerships: transfer of a partnership business to a LLP
5. CG27080

   Limited liability partnerships: roll-over relief and gifts hold-over relief
6. CG27100

   Partners
7. CG27150

   Statement of practice D12: summary
8. CG27170

   Statement of practice D12: full text
9. CG27200

   Partnership assets
10. CG27220

    Calculating a fractional interest in a partnership asset
11. CG27250

    Valuation of a partner's fractional interest in a partnership asset: SP D12
12. CG27300

    Fractional interests in partnership assets acquired in stages: SP D12: Section 11
13. CG27350

    Disposals of partnership assets: SP D12
14. CG27400

    Partnership assets divided in kind among the partners: SP D12
15. CG27500

    Changes in fractional interests in partnership assets: SP D12: Sections 4, 6 and 7
16. CG27540

    Changes in fractional interests in partnership assets: examples
17. CG27600

    A new partner joins or an existing partner leaves: SP D12: Section 4
18. CG27640

    Partners joining or leaving a partnership: examples
19. CG27700

    Partnership mergers: SP D12: Section 10
20. CG27800

    Transfers not at arm's length and connected persons rules: SP D12: Section 8
21. CG27900

    Transfer of an asset to a partnership: SP D12: Section 5
22. CG27940

    Example 1: transfer of an asset at market value
23. CG28000

    Partnership goodwill and negligible value claims
24. CG28100

    Rebasing of interests in partnership assets held at 31March 1982
25. CG28140

    Rebasing: changes in partnership sharing ratios: SP1/89
26. CG28230

    Rebasing: example 4: FA 2008 rules: change in partnership sharing ratios on or after 6 April 2008- FA 2008 rebasing rules
27. CG28290

    Rebasing: deferred gains: SP1/89
28. CG28300

    Indexation allowance
29. CG28400

    Partnership annuities: SP D12
30. CG28500

    SP D12: Section 14