The ICSA Guide to Limited Liability Partnerships
ICSA Publishing Ltd (Verlag)
978-1-86072-136-6 (ISBN)
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Limited liability partnerships (LLPs) are the latest form of business vehicle, made possible by the Limited Liability Partnerships Act 2000. LLPs should, for the first time, combine the organizational flexibility and tax status of a partnership with limited liability for its members. This guide provides a commentary on the Act, and the benefits and potential pitfalls of LLPs, alongside the full text of the Act and associated regulations. It also includes examples of the key revised Companies House forms, sample LLP agreement, and the text of three Companies House Guidance Booklets.
Keith Walmsley is a consultant with the London Law Agency Ltd and a leading commentator and writer on company law issues. He is the editor of the ICSA-endorsed subscription service, Company Secretarial Practice and Butterworths Company Law Handbook.
COMMENTARY Introduction 1. Background of LLP Act 2. Comparison of LLPs with companies and partnerships 3. Taxation issues Forming an LLP 4. The need for an LLP agreement 5. Conversion of an existing partnership into an LLP 6. Formation procedure 7. Members Ongoing requirements 8. Company law requirements 9. Accounts 10. Charges Winding up/insolvency 11. Windingup/insolvency LIMITED LIABILITY PARTNERSHIPS ACT 2000 LIMITED LIABILITY PARTNERSHIPS REGULATIONS 2001 COMPANY FORMS Complete listing Specimen forms SPECIMEN LLP AGREEMENT INLAND REVENUE GUIDANCE ON TAXATION Article from the Inland Revenue Tax Bulletin, December 2000 Inland Revenue Budget Note 14: Limited Liability Partnerships, March 2001 COMPANIES HOUSE GUIDANCE BOOKLETS GBLLP1: Formation and Names GBLLP2: Partnership Administration and Management
| Erscheint lt. Verlag | 15.4.2001 |
|---|---|
| Reihe/Serie | ICSA Guides |
| Zusatzinfo | bibliography |
| Sprache | englisch |
| Maße | 156 x 234 mm |
| Themenwelt | Recht / Steuern ► EU / Internationales Recht |
| Recht / Steuern ► Wirtschaftsrecht ► Gesellschaftsrecht | |
| Wirtschaft ► Betriebswirtschaft / Management ► Planung / Organisation | |
| ISBN-10 | 1-86072-136-2 / 1860721362 |
| ISBN-13 | 978-1-86072-136-6 / 9781860721366 |
| Zustand | Neuware |
| Informationen gemäß Produktsicherheitsverordnung (GPSR) | |
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