Corporate Members of Partnerships & LLPs - A Bitesized Guide to the Tax Considerations
This webinar will explore the tax considerations that are relevant where there are corporate members of partnerships. It will examine the detail behind some of the more established rules, and also explain key changes that have been made over the past few years.
What You Will Learn
This webinar will cover the following:
- The tax treatment of corporate partners
- Why are they different?
- The use of losses
- The tax implications of ‘excess profit allocations’
- How the loans to participator rules can apply in partnership situations