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Capital:
London
Form of government:
Parliamentary monarchy
Area:
243 809 км2
Population:
63 million
Currency:
? (GBP)

Partnerships (Partnerships) in the UK

The main types of partnerships are General Partnership (GP), Limited Partnership (LP) and Limited Liability Partnership (LLP). A GP and LP does not have a separate legal entity separate from its members (the exception is an LP formed in Scotland). An LLP has a separate legal entity and some of the rights and obligations of a company. All partnerships are transparent for tax purposes.

A partnership is generally governed by a Partnership Agreement or Deed, but is also subject to the Partnership Act 1890 or the Limited Partnership Act 1907, and in the case of an LLP, the Limited Partnership Act 2000 or (in in the case of an LLP registered in Northern Ireland, the LLP Act 2002). Partnerships registered in Scotland are subject to the Scottish Partnerships Act and have a separate legal personality (unlike English LPs).

Great Britain's Corporate Law

Company Law Download
Companies Act 2006 Download