Capital gains tax reliefs are available to partners in respect of their capital gains on partnership assets as calculated in B7.406 which are the general reliefs available to individuals and non-individuals. This commentary summarises the reliefs and links to other detailed commentary of the qualifying conditions and computations, further details can also be found in Ray: Partnership Taxation, 14.63 onwards.
Roll-over and hold-over relief—replacement of business assets
Partners are entitled to roll-over
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