HM Revenue & Customs 11 December 2019, CFM37310 (Loan relationships: special types of security: deeply discounted securities and close companies: postponement of debits: partnerships)
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United Kingdom · · · Cited by 3 · 16-04-2016
Corporate Finance Manual › Loan relationships › special types of security › deeply discounted securities and close companies › postponement of debits › partnerships — CFM37310Postponement of debits: partnershipsPartners Mrs A, B Ltd and C NV have interests in the ABC partnership. The profit sharing arrangements are:Mrs A 12%B Ltd 39%C NV 49%ABC partnership owns 100% of the share capital of D Ltd.
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