Partnership Manual

PM213000 - Mixed member rules: contents

1. PM214000

   Overview
2. PM216000

   Who is a non-individual partner
3. PM217000

   When do the rules aply?
4. PM218000

   Condition X
5. PM219000

   Condition Y
6. PM220000

   Appropriate notional profit
7. PM221000

   The appropriate notional return on capital
8. PM222000

   The appropriate notional consideration for services
9. PM223000

   The appropriate notional consideration for services: restriction
10. PM224000

    The power to enjoy
11. PM225000

    Connected parties
12. PM226000

    Arrangements to secure corporation tax rather than income tax treatment
13. PM227000

    Enjoyment Conditions
14. PM228000

    Is the profit share influenced by the power to enjoy?
15. PM229000

    Relevant tax amount
16. PM230000

    Reallocations: Individuals
17. PM231000

    Reallocations: Non-individuals
18. PM232000

    Payments by the non-individual out of its reallocated profit share
19. PM233000

    Interaction with AIFM deferral arrangements
20. PM234000

    Anti-avoidance
21. PM235000

    Other related guidance
22. PM236000

    Businesses transferred to the partnership
23. PM237000

    Businesses transferred to the partnership: Examples
24. PM238000

    Takeover of the LLP
25. PM239000

    Private equity investment
26. PM240000

    Share issues
27. PM241000

    Pseudo share schemes/membership benefit schemes
28. PM242000

    International structures
29. PM243000

    Commencement
30. PM244000

    Excess loss allocation rules
31. PM245000

    When do the restrictions apply?
32. PM246000

    The effect of the restrictions?
33. PM247000

    Transitional provisions
34. PM248000

    Close companies: loans to participators and arrangements conferring benefit on participator