Bringing in a partner

1. [Capital gains tax issues](https://library.croneri.co.uk/navigate-taxb/po-heading-id_dEb9TIK97kak7ezSz6q7BA)

1.1. Changes in asset ratios

1.2. Assets that have been revalued

1.3. Payments made outside the accounts

1.4. Transfers not at arm's length

1.5. Contribution of an asset

1.6. Reliefs

2. [National Insurance contributions](https://library.croneri.co.uk/navigate-taxb/po-heading-id_fLuvG0YuUkycsGycT38ung)

3. [Taxation of income](https://library.croneri.co.uk/navigate-taxb/po-heading-id__2jSiybnQ0mEiA1KpYq2TA)

3.1. Changes in partners

3.2. Corporate partners

3.3. Partners who are not UK resident

4. [What makes a partnership?](https://library.croneri.co.uk/navigate-taxb/po-heading-id_QpzDS_JuvE-ObrZyHOEeBA)

5. [Inheritance tax issues](https://library.croneri.co.uk/navigate-taxb/po-heading-id_yELa01jY0k-kJwTFzr3GfA)

6. [Relief for interest](https://library.croneri.co.uk/navigate-taxb/po-heading-id_XCGHLneolUKd6OoHtAVLzA)

7. [Type of partnership](https://library.croneri.co.uk/navigate-taxb/po-heading-id_dqU9tddT806npsmYpOzekQ)

7.1. General or ordinary partnership

7.2. Limited partnership

7.3. Limited liability partnership

8. [Types of partner](https://library.croneri.co.uk/navigate-taxb/po-heading-id_67oXq9ND8Umk_yUzllmUDg)

8.1. Equity partner

8.2. Salaried partner

8.3. Sleeping partner

8.4. Limited partner

8.5. Family members

9. [Who can be a partner?](https://library.croneri.co.uk/navigate-taxb/po-heading-id_caJtSYn8Mky22xTg-___Fg)

10. [Registration / administration](https://library.croneri.co.uk/navigate-taxb/po-heading-id_mPKDmMrTIEq1s-2VZmfSLQ)

11. [VAT issues](https://library.croneri.co.uk/navigate-taxb/po-heading-id_VUQtnOqmE0OwTfQc7f3A0w)

12. [SDLT issues](https://library.croneri.co.uk/navigate-taxb/po-heading-id_-hj-mriFfU2Ecg0UdsxVIw)

13. [Anti-avoidance](https://library.croneri.co.uk/navigate-taxb/po-heading-id_fp_M-9BYBk2ftEKk7SPAPQ)

13.1. Restrictions on loss relief

13.2. Partnerships with mixed members

13.3. Salaried members of LLPs