Alternative investment fund managers

Annuities

Automatic enrolment

Background, legal

Capital allowances

Capital gains

Cessation of trade

CGT provisions

Chargeable gains

Class 2 contributions

Class 4 contributions

Computation of taxable profits

Corporation tax

Deemed employment payments to salaried members

Demergers

Dissolution of

Dividends

Double taxation relief

Effect of incorporation

Equalisation reserves

Forming an

General partnerships, contrast with

Generally

Incorporation

Incorporation relief

Claims

Conditions

Exemption

Generally

Relevant time

Interest in

Interest relief

Liability, limitation of

Limited partner, meaning

Liquidations

Loss relief and interest payments, restriction

Definitions

Exclusion of amounts in calculating contribution

Generally

Non-active partners

Unrelieved losses brought forward

Management expenses

Non-active partners, restriction on reliefs

Contribution to the firm, meaning

Early tax years

Exclusion of amounts in calculating contribution, regulations

Generally

Loans

Non-active partner, meaning

Unrelieved losses brought forward

Overlap relief

Overseas, UK branches

Personality

Property investment LLPs

Exemptions

Insurance companies

Meaning

Pension funds

Recovery of excess relief

Amount of income treated as received

Amount of trade losses claimed, meaning

Chargeable events

Conditions for charge

Generally

Individual's contribution to the firm, meaning

Reclaimed relief, meaning

Registration

Returns

Roll-over relief

Salaried members

Definition

Generally

Self-employment

SP D12, application of

Trade loss relief

Contribution to the LLP, meaning

Generally

Restrictions on relief

Unrelieved losses brought forward

Trade loss relief restriction

Contribution to the LLP, meaning

Exclusion of amounts in calculating contributions

Generally

Non-active members

Unrelieved losses brought forward

Treated as secondary contributor

Treatment of

VAT

Registration

Winding up

Capital gains tax

Generally

Income tax