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  1. Home
HMRC internal manual

Partnership Manual

From:
HM Revenue & Customs
Published
10 April 2016
Updated:
19 September 2024 - See all updates
  1. Back to contents
  2. PM130000

PM135000 - Partnerships: mergers and demergers: contents

  1. PM135100
    Mergers and demergers: overview
  2. PM135200
    Cessation of previous business and commencement of new business
  3. PM135300
    Previous businesses continue as a merged joint business
  4. PM135400
    Cessation of one business and the continuation of the other business
  5. PM135500
    Mergers: example
  6. PM135600
    Demergers: overview
  7. PM135700
    Mergers and demergers: text of Statement of Practice SP 9/86
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