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BIM82700 | Business Income Manual: Computing the amount to assess: Mixed Membership Partnerships: contents

From HM Revenue & Customs · Business Income Manual

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Contents34 entries

  1. BIM82710 Business Income Manual: Computing the amount to assess: Mixed Membership Partnerships: Excess profit allocation: overview
  2. BIM82715Business Income Manual: Computing the amount to assess: Mixed Membership Partnerships: Excess profit allocation: contents
  3. BIM82720Business Income Manual: Computing the amount to assess: Mixed Membership Partnerships: Excess profit allocation: Who is a non-individual partner?
  4. BIM82725Business Income Manual: Computing the amount to assess: Mixed Membership Partnerships: Excess profit allocation: When do the rules apply?
  5. BIM82730Business Income Manual: Computing the amount to assess: Mixed Membership Partnerships: Excess profit allocation: Condition X
  6. BIM82740Business Income Manual: Computing the amount to assess: Mixed Membership Partnerships: Excess profit allocation: Condition Y
  7. BIM82745Business Income Manual: Computing the amount to assess: Mixed Membership Partnerships: Excess profit allocation: Appropriate notional profit
  8. BIM82750Business Income Manual: Computing the amount to assess: Mixed Membership Partnerships: Excess profit allocation: The appropriate notional return on capital
  9. BIM82760Business Income Manual: Computing the amount to assess: Mixed Membership Partnerships: Excess profit allocation: The appropriate notional consideration for services
  10. BIM82765Business Income Manual: Computing the amount to assess: Mixed Membership Partnerships: Excess profit allocation: Appropriate notional consideration for services: restriction
  11. BIM82770Business Income Manual: Computing the amount to assess: Mixed Membership Partnerships: Excess profit allocation: The power to enjoy
  12. BIM82775Business Income Manual: Computing the amount to assess: Mixed Membership Partnerships: Excess profit allocation: Condition Y: Power to enjoy: Connected parties
  13. BIM82780Business Income Manual: Computing the amount to assess: Mixed Membership Partnerships: Excess profit allocation: Condition Y: Power to enjoy: Arrangements to secure corporation tax rather than income tax treatment
  14. BIM82785Business Income Manual: Computing the amount to assess: Mixed Membership Partnerships: Excess profit allocation: Condition Y: Power to enjoy: Enjoyment conditions
  15. BIM82790Business Income Manual: Computing the amount to assess: Mixed Membership Partnerships: Excess profit allocation: Condition Y: Is the profit share influenced by the power to enjoy?
  16. BIM82800Business Income Manual: Computing the amount to assess: Mixed Membership Partnerships: Excess profit allocation: Relevant tax amount
  17. BIM82805Business Income Manual: Computing the amount to assess: Mixed Membership Partnerships: Excess profit allocation: Reallocations: individuals
  18. BIM82810Business Income Manual: Computing the amount to assess: Mixed Membership Partnerships: Excess profit allocation: Reallocations: non-individuals
  19. BIM82815Business Income Manual: Computing the amount to assess: Mixed Membership Partnerships: Excess profit allocation: Payments by the non-individual out of its reallocated profit share
  20. BIM82825Business Income Manual: Computing the amount to assess: Mixed Membership Partnerships: Excess profit allocation: Interaction with AIFM deferral arrangements
  21. BIM82830Business Income Manual: Computing the amount to assess: Mixed Membership Partnerships: Excess profit allocation: Anti-avoidance
  22. BIM82850Business Income Manual: Computing the amount to assess: Mixed Membership Partnerships: Excess profit allocation: Particular Issues
  23. BIM82855Business Income Manual: Computing the amount to assess: Mixed Membership Partnerships: Excess profit allocation: Businesses transferred to the partnership
  24. BIM82860Business Income Manual: Computing the amount to assess: Mixed Membership Partnerships: Excess profit allocation: Businesses transferred to the partnership: Examples
  25. BIM82870Business Income Manual: Computing the amount to assess: Mixed Membership Partnerships: Excess profit allocation: Takeover of the LLP
  26. BIM82880Business Income Manual: Computing the amount to assess: Mixed Membership Partnerships: Excess profit allocation: Private equity investment
  27. BIM82890Business Income Manual: Computing the amount to assess: Mixed Membership Partnerships: Excess profit allocation: Share issues
  28. BIM82900Business Income Manual: Computing the amount to assess: Mixed Membership Partnerships: Excess profit allocation: Pseudo share schemes/membership benefit schemes
  29. BIM82910Business Income Manual: Computing the amount to assess: Mixed Membership Partnerships: Excess profit allocation: International structures
  30. BIM82945Business Income Manual: Computing the amount to assess: Mixed Membership Partnerships: Excess profit allocation: Commencement
  31. BIM82950Business Income Manual: Computing the amount to assess: Mixed Membership Partnerships: Excess loss allocation
  32. BIM82955Business Income Manual: Computing the amount to assess: Mixed Membership Partnerships: Excess loss allocation: When do the restrictions apply?
  33. BIM82960Business Income Manual: Computing the amount to assess: Mixed Membership Partnerships: Excess loss allocation: the effect of the restrictions?
  34. BIM82965Business Income Manual: Computing the amount to assess: Mixed Membership Partnerships: Excess loss allocation: Transitional Provisions