Policy paper

Mixed Membership Partnership, AIFMs and Asset Disposal Rules: guidance

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



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