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Fox Williams LLP | United Kingdom | 22 Mar 2023

Check if your LLP members will be taxed as employees from 6 April

At the beginning of each tax year on 6 April, UK LLPs are required to assess whether their members should be taxed as employees or as self-employed…
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Ogier | Jersey | 28 Feb 2023

Jersey Limited Partnerships

The main feature of limited partnerships, as the name suggests, is the limited liability afforded to the limited partners. In addition, the Law is…
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Fasken | Canada | 23 Feb 2023

Fiduciary Duties in Private Equity: What Sponsors and LPs Should Know

What fiduciary duties apply in private equity (PE) structures and, more specifically, as between general partners (GPS) and limited partners (LPs)…
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Ogier | Jersey | 9 Feb 2023

2023: year of change for Jersey Partnership tax reporting

The Finance (2023 Budget) (Jersey) Law 202 was recently published, and, as expected given the nature of the consultation paper, it contains a number of significant amendments to the Tax Law in respect of partnerships in Jersey and their reporting obligations. This article discusses these changes.

CM Murray LLP | United Kingdom | 9 Feb 2023

In Praise of Partnership: How Effective is the LLP Structure to Support Growth & Governance in Professional Services Firms? - Ten-Minute Talk

There has been much talk over recent years about the demise of the partnership model and whether it remains fit for purpose for professional services…
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CM Murray LLP | United Kingdom | 6 Jan 2023

Partner Moves and Restrictive Covenants - Key Considerations

It’s that time of year again when many of us think about the things we can change to make our lives better: exercising a bit more, eating and…
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Michael Best & Friedrich LLP | USA | 17 Nov 2022

Changes in Wisconsin Law on Limited Liability Companies, Limited Partnerships, and Limited Liability Limited Partnerships

On January 1, 2023, the laws governing Wisconsin limited liability companies (“LLC”), Wisconsin limited partnerships (“LP”), and…
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CM Murray LLP | United Kingdom | 28 Sep 2022

Families, Financial Services and the Professions: The Many Uses of Partnerships and LLPs

Partnerships, Limited Partnerships and Limited Liability Partnerships (LLPs) have a wide range of uses and occur in a range of structures. In this…
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Boodle Hatfield | United Kingdom | 14 Sep 2022

Salaried members rules: what constitutes significant influence?

The question of whether partners of a limited liability partnership ('LLP') should be treated as employees for Income Tax and National Insurance…
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D&P Law Group | Malaysia | 26 May 2022

Benefits of a Limited Liability Partnership (LLP)

Regulated under the Limited Liability Partnerships Act 2012 (“Act”), a limited liability partnership (“LLP”) is a business vehicle that combines the…
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