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Home / Simons-Taxes /IHT, trusts and estates /Part I6 Close companies and partnerships /Division I6.2 Partnerships and IHT /Events during the lifetime of the partnership / I6.224 Assignment of a partnership share
Commentary

I6.224 Assignment of a partnership share

IHT, trusts and estates

A partner cannot, without the express consent of all his co-partners, transfer his partnership share to another and confer on that other all the rights of a partner1.

He may however (subject to any express contrary agreement) assign, either absolutely or by way of mortgage, his share both in the partnership's assets and in its profits2. His assignee will not be entitled to take part in the management of the partnership

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