Section 30 Partnerships How are partnership gains taxed? Each partner in a partnership is separately assessed to CGT on his share of any gain on disposal of partnership assets. An unincorporated partnership “firm” is not a legal entity, and accordingly, any partnership dealings in assets are attributed to the partners and not the firm.
Click Buy Now or FREE Trial button below to access this content.
Unlike irishstatutebook.ie, our material has been edited to reflect changes made by the most recent Finance Acts. So it’s up to date and accurate.
Our material can be viewed on all devices (mobile, tablet, desktop).
Our Google search is lightning fast and accurate.
No credit card details required for trial.