BIM72600 - Computing the amount to assess: Partnerships - loss relief restrictions: Contents
This section is about restrictions for individuals who make losses from trading in partnerships. It contains the following:
| BIM72601 | Introduction to loss relief restrictions and exit charges |
| BIM72605 | Loss relief restrictions: Overview |
| BIM72610 | Calculation of limit of relief: by partners’ capital contributions |
| BIM72611 | Calculation of limit of relief: annual limit from 2 March 2007 |
| BIM72612 | Annual limit: basis periods straddling 2 March 2007: examples |
| BIM72613 | Annual limit: basis periods straddling 2 March 2007: examples |
| BIM72614 | Annual limit: film-related expenditure |
| BIM72615 | Limited partners |
| BIM72620 | Limited partners: example |
| BIM72625 | LLP members |
| BIM72630 | LLP members: example |
| BIM72635 | LLP members: unrelieved amounts |
| BIM72640 | Non-active partners |
| BIM72645 | Non-active partners: example |
| BIM72650 | Non-active partners: unrelieved amounts |
| BIM72655 | “Risk-free” capital contributions |
| BIM72660 | Cost of contribution financed by loan |
| BIM72665 | Cost of contribution reimbursed to partner |
| BIM72670 | Exemptions |
| BIM72675 | Recovery of excess relief |
| BIM72680 | Recovery of excess relief: example |
| BIM72685 | Licence-related losses: exit charge |
Guidance on loss relief restrictions for companies in partnership is, for:
