Chapter SDLTM34090
| Published date | 19 March 2016 |
| Record Number | SDLTM34090 |
| Court | HM Revenue & Customs |
| Issuer | HM Revenue & Customs |
Where a partner acquires an interest in a partnership and the consideration for that interest is the transfer of land to an existing partner (as distinct from the partnership), the interest in the partnership shall be treated as a major interest in land (for the purposes of...
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