PM280000 - Overseas partnerships & treatment for UK tax purposes: contents

1. PM281100

   UK resident members
2. PM281200

   Non-resident members: individuals
3. PM281300

   Non-resident members: companies
4. PM281400

   Non-resident company members trading in the UK
5. PM281500

   Non-resident company members not trading in the UK
6. PM282000

   Certificates of residence
7. PM283000

   Management and control
8. PM284000

   Where are the profits earned?
9. PM285000

   Composite SA returns for non-resident individual members
10. PM286000

    Investment partnerships
11. PM287000

    UK registered partnership with no UK source income or gain
12. PM288000

    Tax status of overseas partnerships
13. PM289000

    UK branches of overseas partnerships
14. PM290000

    Summary of filing requirements for partnerships with foreign aspects
15. PM291000

    Double taxation
16. PM292000

    Hybrid entities and tax arbritage
17. PM293000

    Overseas partners in investment partnerships