Chapter 3 Restrictions on trade loss relief for certain partners
United Kingdom
- Introduction
- Limit on amount of sideways relief and capital gains relief
- Limited partners
- Members of LLPs
- Non-active members of LLPs or other partnerships (apart from limited partnerships)
- Exclusion of amounts in calculating contribution to the firm or LLP
- ...
- Restrictions for film trades carried on in partnership
- Partnerships with mixed membership etc