A helpsheet on partnerships and Capital Gains Tax has been published by HMRC, reference HS288. Broadly, partnerships, including a LLP, are transparent for capital gains, so each partners is responsible any gains on the disposal of their share of a partnership asset. This includes a company member of a partnership, but the computational rules are different for their chargeable Corporation Tax. The HMRC helpsheet is a useful starter to what can be a legally complex area. But individual factual circumstances are vital, so it is best to get professional help for a specific issue.
Tax Barrister, Accountant