PM162000 - Computation and assessment: contents
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PM163010Profits and losses computed at partnership level
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PM163015Template when a partnership receives 5 or more separate income sources from other partnerships
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PM163020Changes of partners
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PM163025Trade losses - restriction of relief
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PM163030Individual, company and non-resident members
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PM163040Allocation of profits and losses
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PM163050An allocation must not create or increase a loss
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PM163060Allocation examples of profits and losses
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PM163070Steps to calculate the partnership trading profits
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PM163080Partner's notional trade
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PM163090Commencement and cessation
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PM163100Basis period rules
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PM163110Change of partnership accounting date
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PM163120Effect of changes in membership on partner’s basis periods
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PM163130Investment business: partner's basis period
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PM163140Examples of partnership computations
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PM163150Examples of partnership computations with indirect partners
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PM163155Notional trade and basis periods
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PM163160Notional trade and basis periods - sole trader and partnership changes
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PM163170Partnership mergers and demergers
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PM163180Accounting date changes
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PM163190Trading profits: overlap
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PM163195Averaging
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PM163200Capital allowances: contents
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PM163260Partnership expenses: contents
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PM163460Other income: contents