| 1 | Unit trusts and open-ended investment companies: tax This practice note examines the various tax issues that arise in respect of UK authorised and unauthorised unit trusts and UK open-ended investment companies. It considers the tax treatment of such funds and of their investors. | Practice notes | Maintained |
| 2 | Trading vehicles A guide to the key corporate features of various trading vehicles available when setting up a business in the UK, including partnerships, limited partnerships, limited liability partnerships and companies limited by shares. | Practice note: overview | Maintained |
| 3 | Third parties and limited liability partnerships Each member of an LLP is an agent for that LLP and can bind that LLP, except in limited circumstances. The Limited Liability Partnerships Act 2000 gives protection to third parties dealing with members of an LLP. | Practice notes | Maintained |
| 4 | Team moves from an LLP or general partnership This note considers issues relevant to team moves in a limited liability partnership (LLP) or general partnership context. | Practice notes | Maintained |
| 5 | Tax legislation tracker: investment structures A document tracking the development of certain notable pieces of proposed new legislation relating to the taxation of investment structures. | Practice notes | Maintained |
| 6 | Tax legislation tracker: archive A document containing items formerly found in PLC Tax legislation trackers but that are now in force. | Practice notes | Maintained |
| 7 | Taking security from partnerships A note looking at taking security from a general partnership, a limited partnership or a limited liability partnership. The note considers how a partnership contracts and the types of security that can be taken. | Practice notes | Maintained |
| 8 | SRA Handbook 2011 and Code of Conduct The Solicitors Regulation Authority has issued a new Handbook, including a new Code of Conduct, which is prompted by the possibility of Alternative Business Structures (ABSs) opening for business from 6 October 2011. The Handbook is being introduced on a phased basis, beginning in August 2011. The key implementation date was 6 October 2011. This practice note explains the background to the new Handbook and its structure. For information on how the new Handbook and Code of Conduct will affect common aspects of property transactions, see Practice note, SRA Handbook 2011 and Code of Conduct: issues for property lawyers. | Practice notes | Maintained |
| 9 | SRA Code of Conduct 2011 toolkit A toolkit to guide users through PLC's resources on the SRA Code of Conduct 2011. | Practice note: overview | Maintained |
| 10 | Setting up a partnership A note of the main issues to be considered on setting up a partnership. | Practice note: overview | Maintained |
| 11 | SDLT and partnerships The Finance Act 2003 takes the transfer of land between partners and partnerships, as well as the transfer of interests in partnerships owning land, out of the stamp duty regime and into the stamp duty land tax regime. | Practice notes | Maintained |
| 12 | Registration of charges created by limited liability partnerships ... A note outlining the changes to the law on the registration of charges created by limited liability partnerships registered in England and Wales introduced by the Companies Act 2006 (the 2006 Act) and which are came into force on 1 October 2009. For more detailed information on registration of charges under the Companies Act 2006, see Practice note, Registration of charges created by companies and limited liability partnerships on or after 1 October 2009. | Practice notes | 01-Oct-2009 |
| 13 | Registration of charges created by companies and limited ... A note outlining the law under the Companies Act 2006 on the registration of charges created on or after 1 October 2009 (but before 6 April 2013) by companies and limited liability partnerships registered in England and Wales. The relevant sections of the Companies Act 2006 referred to in this note came into force on 1 October 2009. For a note setting out the registration regime under the Companies Act 1985, the regime that applied to charges created before 1 October 2009, see Practice note, Registration of charges under the Companies Act 1985. Note: The regime for registering charges at Companies House changed on 6 April 2013. For more information, see Practice note, Registration of charges created by companies and limited liability partnerships on or after 6 April 2013. | Practice notes | 05-Apr-2013 |
| 14 | Property transactions involving limited liability partnerships A note on the practical implications of dealing with a limited liability partnership in connection with property transactions including Land Registry issues. | Practice notes | Maintained |
| 15 | Partnerships: tax An overview of the main tax issues to consider when setting up a partnership in England and Wales. | Practice notes | Maintained |
| 16 | Partnerships and LLPs: key developments tracker This document monitors the progress of key developments affecting UK ordinary partnerships, limited liability parthnerships and limited partnerships under the Limited Partnerships Act 1907. It contains links to key primary source material and related PLC Legal updates relating to these developments. This document is not intended to be an exhaustive list of all material relevant to partnerships. Once a piece of legislation has come into force, or has begun to apply (in the case of financial reporting measures), it remains in the tracker for twelve months after which time it is removed. | Practice note: overview | Maintained |
| 17 | Partnership law for employment lawyers This practice note summarises the key features of a partnership, including the rights and obligations of partners and the distinction between different categories of partners. It also considers discrimination against partners, maternity rights, partner departures and the enforceability of restrictive covenants against outgoing partners. | Practice notes | Maintained |
| 18 | Offshore funds: tax This practice note examines the various tax issues that arise in respect of offshore companies and offshore unauthorised unit trusts. It also provides a summary of the main UK anti-avoidance provisions that need to be considered in relation to the tax treatment of UK investors investing in offshore funds. | Practice notes | Maintained |
| 19 | Limited partnerships: tax This practice note examines the various tax issues that arise in relation to limited partnerships, including the tax treatment of partners and the tax consequences of changes in limited partnership interests. | Practice notes | Maintained |
| 20 | Limited partnerships under the Limited Partnerships Act 1907 A note on the law and practice of English limited partnerships registered under the Limited Partnerships Act 1907. | Practice note: overview | Maintained |
| 21 | Limited liability partnerships: tax The Limited Liability Partnerships Act 2000 is broadly intended to confer tax transparency on limited liability partnerships (LLPs) as is enjoyed by ordinary partnerships. The rules on taxation of partnerships are intended to apply to LLPs and their members. | Practice notes | Maintained |
| 22 | Limited liability partnerships: names and trading disclosures This note outlines the law regarding a limited liability partnership's (LLP) choice of name and its trading disclosure requirements under the Limited Liability Partnerships (Application of Companies Act 2006) Regulations 2009 (SI 2009/1804) (as amended). It discusses the factors to consider when choosing and registering an LLP name and also the disclosures required on business letters and at the LLP's registered office. | Practice notes | Maintained |
| 23 | Limited liability partnerships: materials A note on materials on limited liability partnerships incorporated under the Limited Liability Partnerships Act 2000. | Practice note: overview | Maintained |
| 24 | Limited liability partnerships: application of Companies Act ... An overview of the application of modified provisions of the Companies Act 2006 to limited liability partnerships. | Practice notes | Maintained |
| 25 | Limited liability partnerships: accounts An overview of the Companies Act 2006 provisions on the preparation of company accounts and reports as applied with modifications to limited liability partnerships (LLPs) for financial periods beginning on or after 1 October 2008. | Practice notes | Maintained |
| 26 | Limited liability partnerships (LLP): overview An overview of the structure and operation of a limited liability partnership (LLP) incorporated under the Limited Liability Partnerships Act 2000. This note contains the law from 1 October 2009. For details of the law applicable to limited liability partnerships before 1 October 2009, see Practice note, Limited liability partnerships: overview: pre-1 October 2009. | Practice note: overview | Maintained |
| 27 | Key dates for corporate tax practitioners: 2013 A practice note listing key forthcoming dates in 2013 for corporate tax practitioners. | Practice notes | Maintained |
| 28 | Joint venture partnerships: tax This note summarises the main tax issues to consider when establishing, operating and terminating a UK-based joint venture partnership. | Practice notes | Maintained |
| 29 | Investment trusts: tax This practice note examines the various tax issues that arise in respect of investment trusts, including the conditions that must be satisfied to attain investment trust status and the consequences of doing so. | Practice notes | Maintained |
| 30 | Investment funds: tax: introduction This practice note provides an introduction to the various structures commonly used for investment funds (for example, limited partnerships, UK authorised unit trusts, UK open-ended investment companies, offshore trusts and offshore companies) and the importance of tax planning in this area. It also provides links to other, more detailed practice notes, each of which addresses the tax issues relating to a specific type of investment fund. | Practice notes | Maintained |
| 31 | Insolvent LLPs: reviewable transactions and liability of ... A guide to the ways in which the members and designated members of a limited liability partnership (LLP) may face personal liability in the LLP's insolvency. This note also sets out the ways in which transactions entered into by the LLP before its insolvency may face challenge, following the LLPs entry into an insolvency procedure. This note supplements Practice notes, Insolvency procedures for limited liability partnerships and Limited liability partnerships: overview. | Practice notes | Maintained |
| 32 | Insolvency procedures for limited liability partnerships A guide to the formal insolvency procedures available to insolvent limited liability partnerships (LLPs). | Practice notes | Maintained |
| 33 | How to incorporate a limited liability partnership under the ... This practice note sets out how to incorporate a limited liability partnership (LLP) under the Limited Liability Partnerships Act 2000, the factors to consider when incorporating and the key steps to take post-incorporation. | Practice notes | Maintained |
| 34 | Family charters This note explains what a family charter is and why it may be useful to have one. It also describes the issues which are normally dealt with in a family charter. | Practice notes | Maintained |
| 35 | Entrepreneurs' relief: overview A summary of the key features and practical implications of entrepreneurs' relief. This is a relief from capital gains tax for individuals and trustees which applies to the first £10 million of gains on the disposal of a business or certain shares or securities of a trading company. | Practice note: overview | Maintained |
| 36 | Entrepreneurs' relief The availability of entrepreneurs' relief has significant implications for individuals and trustees. This practice note explains the key features of entrepreneurs' relief. | Practice notes | Maintained |
| 37 | Companies House: filing procedures Statutory forms requiring filing at Companies House can be ordered by e-mail or downloaded from the Companies House website. Companies House also offers electronic filing services that allow certain information to be submitted electronically. | Practice notes | Maintained |
| 38 | A toolkit for partnerships This note is a guide to PLC Corporate's partnership materials and includes links to all of PLC Corporate's partnership materials. A toolkit for limited liability partnership materials can be found here. | Practice note: overview | Maintained |
| 39 | A toolkit for limited liability partnerships This note is a guide to PLC Corporate's limited liability partnership materials and includes links to all of PLC Corporate's limited liability partnership materials. A toolkit for partnership materials can be found here. | Practice note: overview | Maintained |