Partnerships

Partnerships guidance:

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 discusses the...

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

This Practice Note discusses the formation of a limited partnership under the Limited Partnerships Act 1907 (LPA 1907). It also covers, among other things, the...

Practice Note

It will almost always be advisable for partners to enter into a partnership agreement in order to avoid application of any inappropriate default provisions in the...

Practice Note

DRAFTING FOR BREXIT: For the latest information on the impact of Brexit on the drafting, negotiation and enforceability of this Precedent, see Practice Note:...

Precedents

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

DRAFTING FOR BREXIT: For the latest information on the impact of Brexit on the drafting, negotiation and enforceability of this Precedent, see Practice Note:...

Precedents

This Practice Note discusses the provisions of a limited partnership agreement for limited partnerships formed under the Limited Partnerships Act 1907 (LPA 1907). It...

Practice Note

DRAFTING FOR BREXIT: For the latest information on the impact of Brexit on the drafting, negotiation and enforceability of this Precedent, see Practice Note:...

Precedents

This Practice Note is about the tax treatment of a general partnership formed under English law (as opposed to a limited partnership, a limited liability partnership or a...

Practice Note

This Practice Note considers specific tax provisions relevant only to a limited partnership formed under English law (as opposed to a general partnership, a limited...

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

Sources of partnership law The main body of law governing a general partnership formed under English law (as opposed to a limited liability partnership, limited...

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

Sources of limited partnership law The main body of law governing a limited partnership formed under English law (as opposed to a general partnership, a limited liability...

Practice Note