Partnership losses

Partnership losses

The following Personal Tax guidance note Tolley provides comprehensive and up to date tax information covering:

  • Introduction
  • Notional losses
  • Losses incurred in continuing trades
  • Early trade losses relief
  • Losses in year of cessation
  • Non-active partners
  • Limited partners
  • Members of limited liability partnerships
  • Mixed partnerships
  • Cap on unlimited income tax reliefs
This content is no longer in use on TolleyGuidance
This content is no longer in use on TolleyGuidance
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