PM190000 - Partnership loss claims and restrictions: contents

1. PM191000

   Introduction
2. PM191100

   Claims and elections: contents
3. PM192000

   Calculation of limit relief: partners' capital contribution
4. PM193000

   Calculation of limit relief: £25,000 annual limit
5. PM194000

   Limited Partners
6. PM195000

   Limited partners: examples
7. PM196000

   LLP members
8. PM197000

   Active LLP members: example
9. PM198000

   Unrelieved amounts
10. PM199000

    Non-active partners in early tax years
11. PM200000

    Non-active partners in early tax years: example
12. PM201000

    Non-active partners: unrelieved amounts
13. PM202000

    Risk-free capital contributions
14. PM203000

    Cost of contribution financed by loan
15. PM204000

    Cost of contribution reimbursed to partner
16. PM205000

    Exemptions
17. PM206000

    Recovery of excess relief
18. PM207000

    Recovery of excess relief: example
19. PM208000

    Licence-related losses: exit charge
20. PM209000

    Changes of partners: loss relief