TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

Contribution of an Asset to a Partnership

HMRC Brief No. 03/08, which is reproduced at Section 2.07, gives details on the Capital Gains Tax and Corporation Tax on chargeable gains consequences in relation to the contribution of assets to a partnership by means of a capital contribution.