– see also Partnerships

Agricultural property relief

APR relief availability

Equalisation reserves

Inactive limited partners

Class 2 NIC

Class 4 NIC

Generally

Self-employed earner

Lloyd's underwriters

Loss relief limited to amount of capital contributed to partnership

Loss relief restriction

Definitions

Generally

Losses

– see Losses

Meaning

Nature of trade

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

Generally

Restriction on trade loss relief

Amount of relief not to exceed cap

Contribution to the firm, meaning

Generally

Limited partner, meaning

Trade loss relief

Contribution to the firm, meaning

Generally

Meaning

Restriction on relief

VAT

Registration