Background

Commentary – Tax Reporter ¶290-965

Corporation tax restriction

Company limited partners

Commentary – Tax Reporter ¶291-145
HMRC Guidance – BIM82105

Company members of LLPs

Commentary – Tax Reporter ¶291-160

Income tax exclusion of amounts in calculating contribution to the firm

Commentary – Tax Reporter ¶291-100

Income tax films

Commentary – Tax Reporter ¶291-115

Income tax limit in any tax year not to exceed cap

Commentary – Tax Reporter ¶291-010

Income tax unrelieved losses

Individual members of LLPs

Commentary – Tax Reporter ¶291-055

Non-active individual partners

Commentary – Tax Reporter ¶291-085

Individual limited partners

Commentary – Tax Reporter ¶291-025

Individual members of limited liability partnerships

Commentary – Tax Reporter ¶291-040

Non-active individual partners in early tax years

Commentary – Tax Reporter ¶291-070

Overview

Commentary – Tax Reporter ¶290-980

Partnerships with mixed membership

Commentary – Tax Reporter ¶291-130