Chapter STSM091010
| Published date | 07 March 2016 |
| Record Number | STSM091010 |
| Court | HM Revenue & Customs |
| Issuer | HM Revenue & Customs |
There are two aspects to the taxation of partnerships. Firstly, at the top level there is the treatment of transactions involving partnership interests. Secondly, there is the treatment of transactions entered into by the partnership. This chapter is largely about the former, including partnership formation, dissolution and transfers of partnership interests. However, it also contains references to how partnerships are treated when conducting ‘normal’ transactions (see STSM093000+)
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