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Division B7.5 Taxation of partnership income and gains

Business tax

Division B7.5 Taxation of partnership income and gains

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B7.501 Common partnership profit sharing arrangements

B7.502 Allocation of partnership income鈥攕traight apportionment

B7.503 Allocation of partnership profits and losses鈥攎ixture of notional profits and losses

B7.504 Allocation of partnership income鈥攎ixed member partnerships

B7.505 Allocation of partnership income鈥攁lternative investment fund managers

B7.506 Allocation of partnership gains

B7.507 Admitting a new partner

B7.508 Retirement of a partner

B7.510 Calculation of general partner's tax liability

B7.513 Calculation of LLP member's tax liability

B7.514 LLPs and salaried members

B7.515 Calculation of non-resident partner's tax liability

B7.516 Calculation of salaried, trust or charity partner's tax liability

B7.517 Calculation of private equity partner's tax liability

B7.520 Relief for partnership trading losses

B7.522 Utilisation of partnership trade losses鈥攔estricted by capital contribution

B7.522A Utilisation of partnership trade losses鈥�£25,000 overall cap for non-corporate partners

B7.522B Non-active partners and licence related trading losses

B7.523 Form of partnership returns

B7.524 Amendments of partnership returns and dispute resolution

B7.525 Partnership mergers

B7.528 Partnership converting to an LLP

B7.529 Partnership business transferred to a company

B7.540 Destinations for rewritten material

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