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Contents

Official guidance
Partnership Manual

PM259000 · Anti-avoidance

  • PM259100 · Overview
  • PM259200 · Becoming a member
  • PM259300 · Financing arrangements
  • PM259400 · Short term appointments
  • PM259500 · The use of intermediaries
  • PM259600 · Interaction with mixed membership partnership legislation
  1. Anti-avoidance
  2. Interaction with mixed membership partnership legislation

PM259600 | Interaction with mixed membership partnership legislation

From HM Revenue & Customs · Partnership Manual

ITTOIA/S863G (4A)

The Salaried Member legislation does not apply where an individual would otherwise be a Salaried Member because of arrangements that have a main purpose of securing that the mixed membership partnership legislation does not apply.

This legislation applies from 18 July 2014.

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