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Official guidance
Business Income Manual

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

  • BIM82710 · Business Income Manual: Computing the amount to assess: Mixed Membership Partnerships: Excess profit allocation: overview
  • BIM82715 · Excess profit allocation
  • BIM82720 · Excess profit allocation: Who is a non-individual partner?
  • BIM82725 · Excess profit allocation: When do the rules apply?
  • BIM82730 · Excess profit allocation: Condition X
  • BIM82740 · Excess profit allocation: Condition Y
  • BIM82745 · Excess profit allocation: Appropriate notional profit
  • BIM82750 · Excess profit allocation: The appropriate notional return on capital
  • BIM82760 · Excess profit allocation: The appropriate notional consideration for services
  • BIM82765 · Excess profit allocation: Appropriate notional consideration for services: restriction
  • BIM82770 · Excess profit allocation: The power to enjoy
  • BIM82775 · Excess profit allocation: Condition Y: Power to enjoy: Connected parties
  • BIM82780 · Excess profit allocation: Condition Y: Power to enjoy: Arrangements to secure corporation tax rather than income tax treatment
  • BIM82785 · Excess profit allocation: Condition Y: Power to enjoy: Enjoyment conditions
  • BIM82790 · Excess profit allocation: Condition Y: Is the profit share influenced by the power to enjoy?
  • BIM82800 · Excess profit allocation: Relevant tax amount
  • BIM82805 · Excess profit allocation: Reallocations: individuals
  • BIM82810 · Excess profit allocation: Reallocations: non-individuals
  • BIM82815 · Excess profit allocation: Payments by the non-individual out of its reallocated profit share
  • BIM82825 · Excess profit allocation: Interaction with AIFM deferral arrangements
  • BIM82830 · Excess profit allocation: Anti-avoidance
  • BIM82850 · Excess profit allocation: Particular Issues
  • BIM82855 · Excess profit allocation: Businesses transferred to the partnership
  • BIM82860 · Excess profit allocation: Businesses transferred to the partnership: Examples
  • BIM82870 · Excess profit allocation: Takeover of the LLP
  • BIM82880 · Excess profit allocation: Private equity investment
  • BIM82890 · Excess profit allocation: Share issues
  • BIM82900 · Excess profit allocation: Pseudo share schemes/membership benefit schemes
  • BIM82910 · Excess profit allocation: International structures
  • BIM82945 · Excess profit allocation: Commencement
  • BIM82950 · Excess loss allocation
  • BIM82955 · Excess loss allocation: When do the restrictions apply?
  • BIM82960 · Excess loss allocation: the effect of the restrictions?
  • BIM82965 · Excess loss allocation: Transitional Provisions
  1. Business Income Manual: Computing the amount to assess: Mixed Membership Partnerships: contents
  2. Business Income Manual: Computing the amount to assess: Mixed Membership Partnerships: Excess loss allocation: When do the restrictions apply?

BIM82955 | Business Income Manual: Computing the amount to assess: Mixed Membership Partnerships: Excess loss allocation: When do the restrictions apply?

From HM Revenue & Customs · Business Income Manual

This content has been moved to PM245000.

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