Fox Williams LLP | United Kingdom | 22 Mar 2023
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…
Ogier | Jersey | 28 Feb 2023
The main feature of limited partnerships, as the name suggests, is the limited liability afforded to the limited partners. In addition, the Law is…
Fasken | Canada | 23 Feb 2023
What fiduciary duties apply in private equity (PE) structures and, more specifically, as between general partners (GPS) and limited partners (LPs)…
Ogier | Jersey | 9 Feb 2023
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.
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CM Murray LLP | United Kingdom | 9 Feb 2023
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…
CM Murray LLP | United Kingdom | 6 Jan 2023
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…
Michael Best & Friedrich LLP | USA | 17 Nov 2022
On January 1, 2023, the laws governing Wisconsin limited liability companies (“LLC”), Wisconsin limited partnerships (“LP”), and…
CM Murray LLP | United Kingdom | 28 Sep 2022
Partnerships, Limited Partnerships and Limited Liability Partnerships (LLPs) have a wide range of uses and occur in a range of structures. In this…
Boodle Hatfield | United Kingdom | 14 Sep 2022
The question of whether partners of a limited liability partnership ('LLP') should be treated as employees for Income Tax and National Insurance…
D&P Law Group | Malaysia | 26 May 2022
Regulated under the Limited Liability Partnerships Act 2012 (“Act”), a limited liability partnership (“LLP”) is a business vehicle that combines the…