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