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    Capital gains tax - Specific types of asset - Partnership assets - 49670

    Where two or more persons carry on a trade or business as a partnership, any tax on chargeable gains arising from partnership assets will be assessed and charged on them separately. Any partnership dealings...

    Valuing a professional firm’s goodwill

    In May 2014 a tribunal ruled in favour of an accountancy practice in a dispute with HMRC about valuing goodwill. How can you benefit?