Partnerships

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Practice notes
A demerger is a transaction whereby a business carried on by a company within a group is taken out of that group and run under separate management but...
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9th Nov
Practice notes
The Quoted Companies Alliance (QCA) is an independent membership organisation that champions the interests of small to mid-sized quoted companies. One...
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9th Nov
Practice notes
This Practice Note examines the law and practice on giving irrevocable commitments or undertakings or letters of intent in the context of a public...
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9th Nov
Practice notes
A minority member in a company does not have much power to influence its management or any majority member(s) and, therefore, sometimes their...
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9th Nov
Practice notes
A company having a share capital may have separate classes of shares. As a general rule, a type of share will form a separate class from other shares...
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9th Nov
Practice notes
This Practice Note summarises the procedure to amend or change a company’s articles of association in accordance with the Companies Act 2006 (CA...
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9th Nov
Practice notes
The Prospectus Regulation (EU) 2017/1129 came into force on 20 July 2017 and its provisions came fully into effect in Member States on 21 July 2019....
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9th Nov
Practice notes
Coronavirus (COVID-19): Following the coronavirus (COVID-19) outbreak, some Companies House filing and other administrative procedures have been...
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9th Nov
Practice notes
This Practice Note considers the obligation of an issuer who issues or proposes to issue financial instruments which are within the scope of the...
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9th Nov
Practice notes
What is an intention to float announcement?An intention to float announcements (ITF) is generally the first announcement to the public by an issuer of...
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Produced in partnership with Louise Wolfson. 12th Jan
Practice notes
The principle definedCompany decisions are made by way of resolutions of the shareholders. There are three ways in which a resolution of a company may...
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Produced in partnership with Philip Hinks of 3 Verulam Buildings (3VB) 12th Jan
Practice notes
This Practice Note summarises the traditional fiduciary duties of company directors, including the duty to act in the best interests of the company,...
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9th Nov
Practice notes
A director who is in any way, directly or indirectly, interested in:•a proposed transaction or arrangement with the company of which they are a...
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9th Nov
Practice notes
BREXIT IMPACT: The law as set out in this Practice Note may be affected by Brexit. For further details on the potential impact of Brexit, see Impact...
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9th Nov
Practice notes
This Practice Note considers the appointment and removal of alternate directors, their status, powers, duties and liabilities and authority to bind...
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9th Nov
Practice notes
Coronavirus (COVID-19): Following the coronavirus (COVID-19) outbreak, the London Stock Exchange released a notice to give companies guidance on the...
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9th Nov

Most recent Partnerships content

Precedents
[Insert date]Dear [insert name of addressee]Register of People with Significant Control—Notice to an individual under section 790D of the Companies...
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9th Apr
Precedents
[Insert date]Dear [insert name of addressee]Register of People with Significant Control—Restrictions Notice Interests in [LLP] [rights]On [Date] we...
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9th Apr
Precedents
Add new clause 14 to Precedent: Limited partnership agreement or new clause 16 to Precedent: Limited partnership agreement—private fund limited...
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9th Apr
Precedents
Insert new definition in clause 1.1 of precedent: Partnership agreementGarden Leave•means any period during which the Management Committee exercises...
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9th Apr
Practice notes
IntroductionPartnerships of all sizes often struggle to devise a remuneration structure for their partners that is fair, rewards the 'right'...
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Produced in partnership with Tony Williams 9th Apr
Practice notes
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...
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9th Apr
Practice notes
This Practice Note sets out the general treatment of partnerships for stamp duty land tax (SDLT) purposes, including what amounts to a partnership for...
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Produced in partnership with Kevin Griffin 9th Apr
Practice notes
Rules and guidanceThe statutory rules governing the annual accounts of limited liability partnerships (LLPs) that qualify as micro-entities (a...
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8th Apr
Practice notes
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...
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8th Apr
Practice notes
Coronavirus (COVID-19) IMPACT: Certain aspects of the PSC regime are affected by temporary measures introduced to mitigate the consequences of the...
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8th Apr
Practice notes
A partnership formed under the Partnership Act 1890 (PA 1890) can be brought to end by its:•dissolution, or•insolvencyThis practice note explains what...
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8th Apr
Practice notes
From 8 December 2017, The Insolvency (Miscellaneous Amendments) Regulations 2017, SI 2017/1119 apply to modify the regimes applicable to Limited...
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8th Apr
Practice notes
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...
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8th Apr
Practice notes
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...
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8th Apr
Practice notes
If an LLP prepares annual accounts for a financial year, they must be audited, unless the company is exempt from audit.Small LLP exemption from the...
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8th Apr
Practice notes
This Practice Note discusses the conditions that need to be satisfied to form a general partnership under the Partnership Act 1890 (PA 1890). It also...
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8th Apr
Practice notes
Coronavirus (COVID-19): Following the COVID-19 outbreak, some Companies House filing and other administrative procedures for limited liability...
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8th Apr
Practice notes
This Practice Note discusses limited partnerships formed under the Limited Partnerships Act 1907 (LPA 1907) and governed by English law, as distinct...
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8th Apr
Practice notes
The Companies Act 2006 (CA 2006) sets out detailed provisions relating to the preparation of annual accounts by a company. The Limited Liability...
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8th Apr
Practice notes
IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s...
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Produced in partnership with William Jones of RPC 8th Apr

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