BIM82600 - Partnerships - loss relief restrictions: contents

This section is about restrictions for individuals who make losses from trading in partnerships.

Guidance on loss relief restrictions for companies in partnership is at:

• BIM82105 for corporate limited partners, and
• BIM82135 for corporate LLP members.

It contains the following:

1. BIM82601

   Introduction
2. BIM82610

   Calculation of limit of relief: partners’ capital contributions
3. BIM82611

   Calculation of limit of relief: £25,000 annual limit
4. BIM82615

   Limited partners
5. BIM82620

   Limited partners: example
6. BIM82625

   LLP members
7. BIM82630

   LLP members: example
8. BIM82635

   LLP members: unrelieved amounts
9. BIM82640

   Non-active partners in early tax years
10. BIM82645

    Non-active partners in early tax years: example
11. BIM82650

    Non-active partners in early tax years: unrelieved amounts
12. BIM82655

    Risk-free capital contributions
13. BIM82660

    Cost of contribution financed by loan
14. BIM82665

    Cost of contribution reimbursed to partner
15. BIM82670

    Exemptions
16. BIM82675

    Recovery of excess relief
17. BIM82680

    Recovery of excess relief: example
18. BIM82685

    Licence-related losses: exit charge