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PM213000 | Mixed member rules: contents

From HM Revenue & Customs · Partnership Manual

Contents34 entries

  1. PM214000Overview
  2. PM216000Who is a non-individual partner
  3. PM217000When do the rules apply?
  4. PM218000Condition X
  5. PM219000Condition Y
  6. PM220000Appropriate notional profit
  7. PM221000The appropriate notional return on capital
  8. PM222000The appropriate notional consideration for services
  9. PM223000The appropriate notional consideration for services: restriction
  10. PM224000The power to enjoy
  11. PM225000Connected parties
  12. PM226000Arrangements to secure corporation tax rather than income tax treatment
  13. PM227000Enjoyment Conditions
  14. PM228000Is the profit share influenced by the power to enjoy?
  15. PM229000Relevant tax amount
  16. PM230000Reallocations: Individuals
  17. PM231000Reallocations: Non-individuals
  18. PM232000Payments by the non-individual out of its reallocated profit share
  19. PM233000Interaction with AIFM deferral arrangements
  20. PM234000Anti-avoidance
  21. PM235000Other related guidance
  22. PM236000Businesses transferred to the partnership
  23. PM237000Businesses transferred to the partnership: Examples
  24. PM238000Takeover of the LLP
  25. PM239000Private equity investment
  26. PM240000Share issues
  27. PM241000Pseudo share schemes/membership benefit schemes
  28. PM242000International structures
  29. PM243000Commencement
  30. PM244000Excess loss allocation rules
  31. PM245000When do the restrictions apply?
  32. PM246000The effect of the restrictions?
  33. PM247000Transitional provisions
  34. PM248000Close companies: loans to participators and arrangements conferring benefit on participator