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Disposal of partnership business premises was eligible for relief

By Mark McLaughlin, March 2022

An individual’s disposal of partnership business premises during the extended period of transfer of a partnership to new partners was a material disposal of business assets, on which entrepreneurs’ relief was available.

Summary

An individual’s disposal of partnership business premises during the extended period of transfer of a partnership to new partners was a material disposal of business assets (within TCGA 1992, s

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