Bloomsbury Accounting and Tax Service
Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising around 80 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Accounting and Tax Service.
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A-Z of business tax deductions
A- Z guide on the deductability for tax purposes of particular expenses incurred by sole traders, partnerships and LLPs.
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Limited Liability Partnerships
A chapter considering the characteristics of limited liability partnerships (LLPs), and their implications for tax purposes. The author outlines the benefits and difficulties associated with operating through an LLP.
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Partnership basics
A section providing an overview of the law of partnerships in the UK, as it relates to the tax treatment of partnerships.
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Companies legislation
The full text of the UK Companies Act 2006 and related legislation, including Limited Liability Partnerships Act 2000.
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Sole trader or partnership?
A section providing a practical overview of income tax issues relating to partnerships and LLPs. Covers topics such as disguised employment via LLPs, partnership tax returns, reform of partnership taxation, partnerships with mixed membership, and sideways losses.
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Partnership law
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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The law and practice of limited liability partnerships
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.
eBooks
The Library & Information Service provides a collection of eBooks as a benefit of membership. Please log in to access these titles. If you are unable to access an eBook, please see our Help and support or contact library@icaew.com.
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Advantages and disadvantages of LLPs compared with limited companies
A section discussing the relative merits of LLPs and limited companies. The points raised may be of interest to those considering incorporating a business entity.
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Statutory regime governing LLPs
A section providing a brief outline of the law governing limited liability partnerships (LLPs). Covers incorporation, members, and persons of significant control.
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Limited Liability Partnerships
This section on Limited Liability Partnerships (LLPs) looks at the nature of LLPs, their formation and the rights and liabilities of LLP members.
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Choice of legal status
This section outlines the relative advantages and disadvantages of trading as a company, partnership or limited liability partnership.
Articles and books in the ICAEW Library collection
The collection of the ICAEW Library & Information Service includes a range of articles, books and reports covering LLPs. A selection of recent works on this topic is set out below.
Family investment LLPs
A guide to using Limited Liability Partnerships (LLPs) as a flexible and highly tax-efficient way of holding investments.
Lindley and Banks on partnership, 21st ed.
A comprehensive practical guide to the law relating to both general and limited partnerships. Covers various topics, including the nature and formation of partnerships, partnership agreements, the liabilities undertaken by partners, partnership taxation, and dissolution, winding up and insolvency.
Taxation of partnerships and LLPs
An in-depth guide to technical and practical UK tax issues relating to all types of partnerships and LLPs, and the associated special regimes.
Further titles
To find out how you can borrow books from the Library please see our guide to borrowing books.
You can obtain copies of articles or extracts of books and reports through our document supply service.
Disclaimer
ICAEW accepts no responsibility for the content on any site to which a hypertext link from this site exists. The links are provided ‘as is’ with no warranty, express or implied, for the information provided within them. Please see the full copyright and disclaimer notice.
