Policy paper

Mixed Membership Partnership, AIFMs and Asset Disposal Rules: guidance

Guidance for Mixed Membership Partnership, Alternative Investment Fund Managers and Asset Disposal Rules.

From:
HM Revenue & Customs
Published
28 March 2014

Documents

Partnerships: A review of two aspects of the tax rules

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Details

This guidance is for:

  • Mixed Membership Partnerships
  • Alternative Investment Fund Managers
  • Transfers of assets and income streams through Partnerships

This legislation is being introduced to remove the tax advantages gained through tax-motivated:

  • profit allocations to non-individual partners
  • loss allocations to individual partners
Published 28 March 2014

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