The IHT consequences of any disposition of property used in a partnership business will depend, in the first instance, upon whether that property is truly 'partnership property' or merely property of one or more of the partners, which is used for the purposes
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 13:23