Home › Forums › Patrick Cannon › How do you calculate the SLP if there is a fixed share partner? › Reply To: How do you calculate the SLP if there is a fixed share partner?
2nd November 2012 at 11:04 am
#672
Guest
Strictly speaking then father has 100% but he could be connected to the company as an associate of his child – see ss 448 to 451 CTA 2010 so the SLP could still be 100