01-07-2023
Employers will welcome government clarification of several uncertainties following announcement of its proposals to limit the maximum period for which non-compete clauses can apply to ex-employees to three months.
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David V Woods, Paula Smith
Accountants Legal Service
2023
A chapter on partnership law, covering the three types of partnership, relation of partners to third parties and between themselves, termination of partnership and other practical matters.
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Companies Legislation
2023
The full text of the UK Companies Act 2006 and related legislation, including Limited Liability Partnerships Act 2000.
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Steve Collings
Accounts and Audit of Limited Liability Partnerships
2023
A chapter on the law and practice of LLPs, covering the legislation, incorporation, forming an LLP, the members' agreement, designated members, duties and responsibilities of members and whistleblowing protection.
Online articles
The Library provides access to leading business, finance and management journals. These journals are available to logged-in ICAEW members, ACA students and other entitled users subject to suppliers' terms of use.
Is Scotland a safe haven for fraud?
Recent months have seen an increasing prevalence of Scottish Limited Partnerships in fraudulent activity. Reportedly, 20 SLPs were involved in a Moldovan bank fraud with losses estimated at $1 billion. This article discusses the sudden popularity of SLPs and their potential role in money laundering operations.
Tax code breakers
HMRC changes to the taxation of LLP members kicked off one of the biggest shake-ups in the UK legal market in years.
LLPs that have junior partners could be hit hard by new rules that will allow HMRC to disregard their self-employed status
Controversial new legislation will enable HMRC to disregard a member's self-employed status in an LLP and treat that individual as an employee of the LLP.
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