The new LLP SORP: Are you ready yet? (Part One)

The new LLP SORP: Are you ready yet? (Part One)

Limited Liability Partnerships (LLPs) have become increasingly widespread over the last decade and whilst most LLPs are confined to professional practices such as lawyers and accountancy firms, there are companies operating in industry and commerce which have also converted to LLP status. This is the first of two articles which looks at some of the. Read more

Partnership tax: All change?

Partnership tax: All change?

The past 18 months or so have seen some significant changes in the taxation of partnerships and LLPs of which advisers need to be aware. At a glance, advisers need to have on their checklist:  Company loans to partnerships Non-equity members of UK LLPs Corporate members of partnerships or LLPs Now, the detail. First, Finance. Read more

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