Transfer of an interest in a LLP to a limited company

Transfer of an interest in a LLP to a limited...

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Scenario is as follows

LLP set up with two partners, one of which is a Limited company.

The other partner would like to transfer his interest to a new limited company.

My intention is to value the goodwill on this sale, and therefore CGT will become due for the existing partner at 10%, however this will create a nice credit balance on his directors loan account in the new company.

within the LLP is a property, am I right in assuming that the disposal of the interest will also result in the disposal of a property. This is not a problem as it is unlikely to result in a large gain, however will the new company need to pay stamp duty on the purchase of 50% of the property?

Is there anything else I am missing here?

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