PM211050 - Companies in partnership
The term 바카라 사이트˜company partnership바카라 사이트™ is used to describe a partnership in which at least one member is a company. This section concentrates on mixed member partnerships that include individual members and company members subject to Corporation Tax (CT). Some partnerships may comprise only company members, where all the company members are within the charge to CT, the partnership is described as a 바카라 사이트˜CT partnership바카라 사이트™.
The main difference between company partnerships and CT partnerships relates to return periods. Return periods for company partnerships follow the normal rules in respect of taxed and untaxed income - as per the guidance at PM162000 onwards. CT partnerships should return details of all classes of income, taxed and untaxed, for the partnership바카라 사이트™s accounting period or periods ending in the tax year.