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: 拢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