Sole Trader Merger - Overlap question

Sole Trader Merger - Overlap question

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Several doctors who have all been trading as sole traders for some time and preparing accounts to different dates are merging to form a partnership.

Is each doctor's sole trader overlap triggered by a cessation and new overlap created for the non-5 April partnership accounts.

Or is each individual's overlap adjusted for the new accounting date based on the original overlap and the balance carried forward to the next change of accounting date or cessation?

And what about each doctor's capital allowances pool?

Disposal at market value on cessation or carry forward the pool balances and merge them?

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