The second edition of this highly acclaimed book offers an unrivalled level of advice and guidance on this rapidly expanding and constantly developing subject. Offering clear descriptions of the nature and consequence of Limited Liability Partnerships, it enables practitioners to undertake with confidence the process of conversion from a partnership. This latest edition covers the latest revisions to the Accounting SORP, the replacement of Stamp Duty with SDLT, brand new tax regulations, changes in the Companies Act and the Insolvency Act, plus some essential guidance from the Law Society covering terms of debentures to be issued by law firms, and the use of the word 'partners' to describe members and others.
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(234mm x 156mm x mm)
Publisher: Bloomsbury Publishing PLC
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Book Review: Limited Liability Partnerships Handbook by Simon S. Young - Reviewed by GavelBasher (18 Jun 2014)
A REFRESHING VIEW ON NEW PARTNERSHIP LAW An appreciation by Phillip Taylor MBE and Elizabeth Taylor of Richmond Green Chambers Simon Young has produced a new edition of this highly acclaimed work on the partnerships who wish to have limited liability. Young’s approach is simple as he offers unrivalled detail with the level of advice he gives and the guidance he suggests. The law in this area is rapidly expanding and constantly developing as company law undergoes massive change. Tottel have published a work which gives clear descriptions of the nature and consequences of setting up a limited liability partnership in the twenty-first century. The handbook allows practitioners to undertake with confidence the process of converting from an established partnership to the formation of and transfer of business to LLP status with the consequent responsibilities transferred to themselves taking into consideration accounting, taxation and insolvency matters. The second edition of the handbook contains: • the latest revisions to the Accounting SORP • the replacement of Stamp Duty and SDLT • brand new tax regulations for the current fiscal period • changes and amendments to the Companies Act and the Insolvency Act • necessary guidance from the Law Society covering terms of debentures which are to be issued by law firms; and • what we mean by the word ‘partners’ to describe members and others associated with a partnership.
The work gives a refreshing view of new partnership laws for the 21st century and is suitable for both practitioners and lay readers.