1. Commentary
  2. The Taxation of Capital Gains

The Taxation of Capital Gains, Finance Act 2019

4.9Partnerships A partnership is not a separate legal entity, distinct from the individual partners. Normally it is merely a contractual commercial relationship which exists between the partners ...
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Other Editions

  • The Taxation of Capital Gains, Finance Act 2020
  • The Taxation of Capital Gains, Finance Act 2019
  • The Taxation of Capital Gains, Finance Act 2018