Limited liability partnerships

Limited liability partnerships guidance:

Why restore an LLP to the register? When a limited liability partnership (LLP) has been struck off, it may be possible to make an application to the Registrar of...

Practice Note

This Practice Note considers the acts typically carried out by limited liability partnerships incoprorated under English law (LLPs) in the context of finance transactions...

Practice Note

The members of an LLP have a duty to deliver its accounts and reports for each financial year to Companies House, unless the LLP falls within the dormant subsidiaries...

Practice Note

A limited liability partnership (LLP) is a body corporate which is formed under the Limited Liability Partnerships Act 2000 (LLPA 2000). The majority of law applicable to...

Practice Note

Introduction Partnerships of all sizes often struggle to devise a remuneration structure for their partners that is fair, rewards the 'right' behaviours and encourages...

Practice Note

It will almost always be advisable for the partners of a limited liability partnership (LLP) to enter into a limited liability partnership agreement in order to avoid the...

Practice Note

From 8 December 2017, The Insolvency (Miscellaneous Amendments) Regulations 2017, SI 2017/1119 apply to modify the regimes applicable to Limited Liability Partnerships...

Practice Note

The Companies Act 2006 (CA 2006) sets out detailed provisions relating to the preparation of annual accounts by a company. The Limited Liability Partnerships (Accounts...

Practice Note

The Companies Act 2006 (CA 2006) sets out detailed provisions relating to the preparation of annual accounts by a company. The Limited Liability Partnerships (Accounts...

Practice Note

A limited liability partnership (LLP) is a body corporate which is formed under the Limited Liability Partnerships Act 2000 (LLPA 2000). The majority of law applicable to...

Practice Note

D Designated memberThe member of a limited liability partnership designated pursuant to the Limited Liability Partnership Act 2000 who performs certain duties in relation...

Practice Note

BREXIT IMPACT: The availability of the Societas Europaea (SE) in the UK will be affected by Brexit. For further details on the impact of Brexit, see Practice Note:...

Practice Note

BREXIT IMPACT: The availability of the Societas Europaea (SE) in the UK will be affected by Brexit. For further details on the impact of Brexit, see Practice Note:...

Practice Note

BREXIT IMPACT: The availability of the Societas Europaea (SE) in the UK will be affected by Brexit. For further details on the impact of Brexit, see Practice Note:...

Practice Note

BREXIT IMPACT: Several aspects of the PSC regime will be affected by Brexit, including: • the availability of the Societas Europaea (SE) in the UK. For further details...

Practice Note

BREXIT IMPACT: The availability of the Societas Europaea (SE) in the UK will be affected by Brexit. For further details on the impact of Brexit, see Practice Note:...

Practice Note

BREXIT IMPACT: Several aspects of the PSC regime will be affected by Brexit, including: • the availability of the societas europaea (SE) in the UK. For further details...

Practice Note

Why restore an LLP to the register? When a limited liability partnership (LLP) has been struck off, it may be possible to make an application to the court for an order to...

Practice Note

This Practice Note sets out the general treatment of partnerships for stamp duty land tax (SDLT) purposes, including what amounts to a partnership for SDLT purposes and...

Practice Note

If an LLP prepares annual accounts for a financial year, they must be audited, unless the company is exempt from audit. Brexit impact The UK audit regime may be affected...

Practice Note

Striking off a limited liability partnership (as defined) (LLP) pursuant to Part 31 of the Companies Act 2006 (CA 2006) as modified by the Limited Liability Partnerships...

Practice Note

A UK limited liability partnership (LLP) is a body corporate for company law purposes, but is generally taxed as though it were a partnership (ie it is tax transparent)....

Practice Note

Brexit impact The UK corporate reporting framework may be affected by Brexit. For further details of its impact, see Brexit—accounts and reports. Rules and guidance The...

Practice Note

Brexit impact The UK corporate reporting framework may be affected by Brexit. For further details of its impact, see Brexit—accounts and reports. Rules and guidance The...

Practice Note

Brexit impact The UK corporate reporting framework may be affected by Brexit. For further details of its impact, see Brexit—accounts and reports. Rules and guidance The...

Practice Note

A limited liability partnership (LLP) is not a partnership but a body corporate that is formed under the Limited Liability Partnerships Act 2000 (LLPA 2000), which came...

Practice Note

Brexit impact The UK corporate reporting framework may be affected by Brexit. For further details of its impact, see Brexit—accounts and reports. Rules and guidance The...

Practice Note

This Practice Note looks at the requirement that an LLP’s annual accounts be audited in accordance with Part 16 of the Companies Act 2006 (CA 2006) as applied to limited...

Practice Note