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E-raamat: Law of Limited Liability Partnerships

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  • Formaat: 688 pages
  • Ilmumisaeg: 28-Apr-2016
  • Kirjastus: Bloomsbury Professional
  • Keel: eng
  • ISBN-13: 9781784510787
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Law of Limited Liability PartnershipsSuurem pilt
  • Formaat: 688 pages
  • Ilmumisaeg: 28-Apr-2016
  • Kirjastus: Bloomsbury Professional
  • Keel: eng
  • ISBN-13: 9781784510787
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The Law of Limited Liability Partnerships is the leading text on this popular corporate vehicle. Containing penetrating analysis of problem areas, as well as practical guidance, it comprehensively sets out the law of limited liability partnerships in England and Wales.

This fourth edition has been brought completely up to date and includes new chapters on employment and worker status (2012 Court of Appeal decision in Tiffin v. Lester Aldridge LLP; and 2014 Supreme Court decision in Bates van Winkelhof v. Clyde & Co LLP), and discrimination and whistleblower protection as it affects LLPs. This new edition also contains commentary on recent case law including: Flanagan v Liontrust Investment Partners LLP in relation to the application of the doctrine of repudiation; F&C Alternative Investments (Holdings) Limited v. Francois Barthelemy and others in relation to members duties; Inversiones Frieira SL v. Colyzeo Investors II LP and Hilton v. D IV LLP in relation to partners/members rights to access information; and Reinhard v Ondra LLP in relation to the formation of LLP agreements.

Arvustused

...deservedly established as the leading work on the subject, for practitioners, for judges and for those setting up their new or existing businesses as LLPs -- Sir Michael Briggs * Foreword to the 3rd edition * The fourth edition of Whittakers and Machells work continues to provide a comprehensive coverage of the law of LLPs and is therefore a great introduction to this field of law. * The German-British Chamber of Industry & Commerce *

Muu info

The Law of Limited Liability Partnerships offers a guide to advising on the legal and taxation aspects of incorporating and running as an LLP.
Preface v
Table of Cases xix
Table of Statutes xliii
Table of Statutory Instruments lxiii
Table of UK Materials lxxiii
Table of International Materials lxxv
Chapter 1 Overview and Introductory Matters 1(14)
The business entity
1(1)
Disclosure and regulation
2(1)
The Registrar
3(3)
'LLP search'
6(1)
Scheme of the legislation
7(3)
Transitional provisions and continuity of the law
10(1)
Partnership law
10(2)
Punishment of offences
12(1)
The United Kingdom
12(1)
Financial services
13(1)
Groups and subsidiaries
13(2)
Chapter 2 Incorporation 15(20)
The requirements
15(15)
a Two or more persons subscribe
15(7)
b The incorporation document
22(7)
c Statement of compliance
29(1)
Certificate and registration
30(2)
Inspection
32(1)
Trading not commenced
33(2)
Chapter 3 The Corporate Entity 35(10)
Separate legal personality
35(1)
Piercing the corporate veil
36(2)
'Unlimited capacity'
38(1)
Banks and landlords
39(1)
Effect of failure to notify the Registrar
39(1)
The registered office
40(2)
LLP ceasing to satisfy section 2(1)(a)
42(3)
Chapter 4 Formalities and Requirements after Incorporation 45(12)
Requirements as to display and disclosure
45(3)
Display of name at registered office and other locations
45(1)
Disclosure of information
46(1)
Effect of breach of requirements
47(1)
Formalities for contracts, deeds and other documents
48(3)
Generally
48(2)
Pre-incorporation contracts
50(1)
Change of name
51(3)
Annual return
54(3)
Chapter 5 The LLP and the Outside World 57(14)
Agency
57(1)
Members and other agents acting within their authority
58(1)
Members and other agents acting outside their authority
58(8)
Employees (and other non-member agents)
59(2)
Members
61(2)
Third party 'knowing' that no authority
63(1)
No 'knowledge or belief' by third party as to membership
64(2)
Cessation of membership
66(1)
Vicarious liability for torts and other wrongs
67(4)
Acts of members
67(2)
Acts of employees
69(2)
Chapter 6 Charges and Debentures 71(14)
Introduction
71(1)
Registration of charges
72(4)
Duty to register
72(1)
Particulars, and instrument of charge, to be sent to the Registrar
73(1)
Post-registration
74(1)
Power of the court to extend time and rectify
75(1)
The LLP's registers and copies
76(5)
Copies of charges
76(1)
Register of debenture holders
77(2)
Form of registers
79(1)
Alternative inspection location
80(1)
Details of right of inspection
80(1)
Debentures
81(4)
Re-issue of redeemed debentures
81(1)
Rights and position of debenture holders
81(1)
Liability of trustees of debentures
82(1)
Duty of LLP to issue debentures or certificates on allotment
82(1)
Floating charges
83(2)
Chapter 7 Conversion from a Partnership 85(8)
Introduction
85(1)
The decision to convert
85(1)
Stamp duty and stamp duty land tax
86(1)
Transfer of the partnership business and assets
86(1)
Customer/client contracts
87(1)
Employees
88(1)
Leases
88(1)
Banking
88(1)
Investments
89(1)
Professional indemnity insurance
89(1)
Indemnities
89(1)
Annuities
90(1)
'True and fair' accounts
90(1)
Partnerships of accountants
91(2)
Chapter 8 Membership: General Matters 93(22)
Introduction
93(1)
First members
93(1)
New members
94(1)
Changes in a member's name or address
95(1)
Notice in the London Gazette
96(1)
Protection of residential addresses from disclosure
96(4)
Limited liability
100(2)
A member's share and interests
102(2)
Alienation of a share or interest
104(3)
Fiduciaries as members
107(1)
Leaving members
108(1)
Shadow members
109(2)
De facto members
111(2)
People with significant control
113(2)
Chapter 9 Employment and Worker Status 115(14)
Introduction
115(1)
Employment - the partnership law position
115(4)
Employment - the effect of section 4(4)
119(4)
Worker status
123(3)
TUPE
126(3)
Chapter 10 The LLP Agreement: General Principles 129(24)
LLP Act 2000, section 5(1)
129(2)
The position in default
131(3)
Execute before incorporation?
134(1)
Rectification
135(1)
Amendment
136(1)
Rescission and termination
137(1)
Rescission for misrepresentation
138(3)
Rescission of an agreement to form an LLP
139(1)
Rescission, either by the new member or by an existing member, of an agreement that a person join an existing LLP
140(1)
Rescission by one or more existing members of a new LLP agreement, a variation of an existing LLP agreement or a retirement agreement
140(1)
Non-disclosure
141(1)
Repudiation
141(8)
Partnership law
141(1)
The application of the doctrine to LLPs
142(4)
The consequences if the doctrine applies to LLPs
146(3)
Remedies for breach
149(1)
Generally
149(1)
Damages
149(1)
Other remedies
150(1)
Governed by foreign law?
150(3)
Chapter 11 The LLP Agreement: Contents 153(20)
Introduction
153(1)
Points for consideration
154(19)
The business of the LLP
154(1)
Accounts and accounting obligations
154(1)
Funding
155(1)
Profits and losses
156(1)
New members
157(1)
Designated members
157(1)
Authority
158(1)
Property
159(1)
Inspection of books and records, and obtaining information, by members
159(1)
Liability of members to third parties
159(1)
Liability of members to the LLP, and exclusions and indemnity
160(1)
Liability of members to other members, and exclusions and indemnity
161(1)
Conflicts of interest
161(1)
Meetings, decision-making and management
162(1)
Assignment by a member of his share
163(1)
Duty of good faith?
163(1)
Unfair prejudice and winding-up petitions
164(1)
Salaried members
164(1)
Fiduciary members
165(1)
Retirement
165(2)
Power of expulsion
167(1)
Restrictive covenants
167(3)
Garden leave
170(1)
Liability to contribute in a winding up
171(1)
Surplus in a winding up
171(1)
Default rules
171(1)
Dispute resolution
171(1)
Amendment of agreement
172(1)
Chapter 12 Designated Members 173(10)
Introduction
173(1)
Appointment and retirement of designated members
174(1)
Option (i): specifying named members
174(1)
Option (ii): all members automatically designated members
175(1)
Ceasing to be a member
175(1)
Duties, responsibilities and powers of the designated members
175(5)
LLP obligations
175(3)
Direct duties and powers
178(2)
Designated members and the LLP
180(1)
CDDA 1986
181(2)
Chapter 13 Duties and Responsibilities of Members 183(26)
Introduction
183(1)
Duties to the LLP
183(1)
Statutory duties
183(1)
Duties to other members
183(1)
A member's duties to the LLP
184(13)
Duty to account
184(1)
Fiduciary obligations
185(9)
Other (non-statutory) duties and responsibilities of a member to the LLP
194(3)
Statutory duties and responsibilities
197(5)
Duties and responsibilities on the members as a whole
197(1)
Duties (with penalties for non-compliance) on individual members
198(1)
LLP obligations: liability of members 'in default'
199(2)
Insolvency Act 1986 and Company Directors Disqualification Act 1986
201(1)
A member's duties to his co-members
202(3)
General
202(1)
Good faith between negotiating parties
203(1)
Duty of care?
204(1)
Cause of action
204(1)
Default duty to render 'true accounts' etc
205(1)
Express and implied contractual terms of good faith or mutual trust and confidence
205(2)
Duties in decision-making
207(2)
Chapter 14 Rights, Indemnities and Protection of Members 209(26)
Introduction
209(1)
Default rule rights
210(9)
Right to inspect the books and records of the LLP
210(7)
Right to obtain information from other members
217(1)
Right to be indemnified
218(1)
Rights given by CA 2006 to every member
219(3)
The rights
219(2)
Waiver of rights?
221(1)
Rights given by IA 1986 to contributories
222(1)
Decision-making as to individual membership rights
223(1)
Excluding a member's liability to the LLP (and to other members)
224(2)
Discretionary power of court to relieve members from liability
226(2)
Claims by a member against the LLP
228(1)
Derivative claim by a minority of members
228(7)
Chapter 15 Discrimination and Whistleblower Protection 235(42)
Introduction
235(1)
Discrimination protection
235(2)
Prohibited discriminatory conduct
237(3)
Direct discrimination
237(1)
Indirect discrimination
238(1)
Harassment
238(1)
Victimisation
239(1)
Instructing, causing or inducing discrimination
239(1)
Aiding discrimination
239(1)
Former relationships
240(1)
Potentially permissible discriminatory treatment
240(1)
Territorial scope of discrimination law
240(3)
Time limits for discrimination claims
243(1)
Mandatory early conciliation in discrimination claims
243(1)
Burden of proof in discrimination claims
244(1)
Remedies
245(2)
Declaration
245(1)
Compensation
245(1)
Duty to mitigate
246(1)
Recommendation
246(1)
Injury to feelings
246(1)
Employment tribunal jurisdiction and arbitration provisions in an LLP agreement - which prevails?
247(1)
Common discrimination issues relating to LLP members
248(15)
Age discrimination
248(2)
Mandatory retirement ages
250(3)
Alternatives to a mandatory retirement age
253(1)
Further impact of age discrimination in LLPs
254(1)
Appointing on the basis of post-qualification experience
255(1)
Sex discrimination
256(1)
Pregnancy discrimination
256(2)
Profit share entitlement for members
258(1)
Equal pay
259(2)
Maternity leave for LLP members
261(1)
Shared parental leave and pay
261(1)
Flexible working requests
262(1)
Disability discrimination
263(5)
What is a disability?
263(1)
Direct disability discrimination
264(1)
Discrimination arising from a disability
264(1)
Duty to make reasonable adjustments
265(1)
Costs of making the adjustments
266(1)
Enquiries about disability and health
267(1)
Whistleblower and other 'worker' protections
268(2)
Qualifying disclosure
268(1)
Protected disclosure
269(1)
Time limits
270(1)
Remedies
270(1)
Part-time worker protection
270(3)
Other quasi-employment law protections
273(1)
Discrimination litigation - an LLP member's access to information
274(3)
Introduction
274(1)
Information
274(1)
Discrimination questionnaire
275(2)
Chapter 16 Funding and Profits and Losses 277(8)
Funding
277(4)
Profits and losses
281(4)
Profits
281(2)
Losses
283(2)
Chapter 17 The Business and Affairs of the LLP: Conduct and Decision-Making 285(22)
Introduction
285(1)
Participation in the business and affairs of the LLP
285(1)
Decision-making
286(12)
Business connected matters
287(1)
Non-business connected matters
288(5)
Membership matters
293(1)
The Duomatic principle
293(1)
Enforcement of individual members' participation rights
294(1)
Management committee
294(2)
Delegation of statutory duties and powers given to the members as a whole?
296(1)
Death of a member or assignment of his share
297(1)
Effect of winding up
297(1)
Fetters on decision-making powers
298(9)
Introduction
298(1)
Subjective fetters
299(4)
Objective fetters
303(1)
Reasons
304(1)
Consequences of invalidity
305(2)
Chapter 18 The Member and the Outside World 307(18)
Introduction
307(1)
Contracts
307(1)
Deeds
308(1)
Torts
308(15)
Negligence
308(13)
Excluding liability of member of LLP of auditors
321(1)
Other torts causing economic loss
322(1)
Joint liability with the LLP
322(1)
Individual status of certain professionals
323(1)
Fiduciary obligations
323(1)
Liability in an insolvent liquidation
323(2)
Chapter 19 Cessation of Membership and its Consequences 325(16)
Introduction
325(1)
Cessation of membership
325(6)
Cessation by agreement or by 'reasonable notice'
325(3)
Death/dissolution
328(1)
Bankruptcy/liquidation of a member
329(1)
Expulsion/compulsory retirement
330(1)
Consequences of cessation of membership
331(4)
Notification to the Registrar and cessation of agency
331(1)
Obligations and rights of the outgoing member
331(4)
LLP in liquidation
335(1)
No agreement as to entitlement on cessation
335(2)
Does a leaving member have a right to payment for the value of his 'share'?
335(2)
Does the 'share' of a leaving member survive cessation?
337(4)
Chapter 20 UK Financial Services Regulation and LLPs 341(20)
Introduction
341(1)
Regulated activities and the need for authorisation
341(7)
Obtaining FCA authorisation and being FCA-authorised
348(4)
Other regulatory requirements
352(1)
Collective investment schemes
353(4)
Day-to-day control over management
355(1)
Operated by way of business
356(1)
Commercial purposes for which entered into
357(1)
Alternative investment funds
357(4)
'Collective investment undertaking'
358(1)
Raising capital with a view to investment
359(1)
Use of an LLP
359(2)
Chapter 21 Accounts and Audit 361(32)
Introduction
361(1)
Accounting records
361(2)
Financial year
363(2)
Individual accounts: IAS and non-IAS
365(1)
Non-IAS individual accounts
366(6)
Accounting standards and SORP
368(1)
Formats
369(1)
Information in the annual accounts
369(3)
Group accounts
372(2)
IAS group accounts
372(1)
Non-IAS group accounts
373(1)
Audit and auditors' report
374(3)
Approval of the annual accounts
377(1)
Filing accounts with the Registrar
377(3)
Circulation and publication of accounts
380(1)
Revision of accounts
381(2)
Accounts in euros
383(1)
Exemptions and alleviations from the obligation to prepare and file accounts
383(6)
Small LLP
383(3)
Medium-sized LLP
386(2)
Dormant Subsidiary LLP
388(1)
Total exemptions from audit requirements
389(4)
Small LLP
389(1)
Subsidiary LLP
390(1)
Dormant LLP
390(3)
Chapter 22 The Appointment and Position of Auditors of LLPs 393(14)
Introduction
393(1)
Appointment
393(2)
Requirements for appointment as auditors
395(1)
Duties, and rights, of the auditors
396(1)
Omitting the name of the auditors
397(1)
Fixing the auditors' remuneration
397(1)
Termination of appointment
398(121)
Section
519
statement
401(2)
'In default'
403(1)
Notification of cesser of appointment to the appropriate audit authority
403(1)
Section 1157 relief
404(1)
Indemnities and liability limitation agreements
405(2)
Chapter 23 Taxation of LLPs and Members 407(44)
Introduction
407(1)
Computation of taxable profits
408(12)
Capital allowances
409(1)
Income tax
409(3)
Corporation tax
412(7)
Associates and connected persons
419(1)
Individual members' taxation
420(13)
Commencement rules
421(1)
Change of accounting reference date
422(1)
Cessation
423(1)
Loss relief
423(3)
Salaried members
426(4)
Partnership annuity payments
430(1)
Partnership annuity transfers
431(1)
Pension relief
431(2)
Loan interest relief
433(1)
Partial incorporation to an LLP
433(1)
National Insurance contributions
434(1)
Capital gains tax (CGT)
434(2)
Contribution of assets to a partnership
436(1)
CGT rollover relief
436(1)
Liquidation/winding up
436(1)
Stamp duty
437(2)
Stamp duty land tax (SDLT)
439(2)
Inheritance tax (IHT)
441(1)
Value added tax (VAT)
441(1)
Costs of conversion
441(1)
Anti-avoidance legislation
442(1)
Transfer pricing
443(2)
LLP expanding overseas
445(4)
UK branches of overseas LLPs
449(2)
Chapter 24 Investigations and Striking Off 451(16)
Government power to investigate or require information
451(7)
Introduction
451(1)
Investigation by inspectors
451(4)
Direction to LLP to produce documents and provide information
455(1)
Voluntary disclosure
456(1)
Power to enter premises
456(1)
Permitted disclosure only
457(1)
Investigation by Secretary of State
457(1)
Applications to court by Secretary of State
457(1)
Striking the LLP's name off the register
458(9)
Introduction
458(1)
Striking off on the Registrar's initiative
459(1)
Striking off on application by members
460(2)
After striking off
462(5)
Chapter 25 LLPs in Other Jurisdictions 467(18)
Introduction
467(4)
Other jurisdictions
471(14)
Corporate entity LLPs
471(7)
Non-corporate entity LLPs
478(7)
Chapter 26 Foreign Connections and Dealing with Overseas LLPs 485(20)
Foreign connections of UK LLPs
485(2)
Introduction
485(1)
Jurisdiction over UK LLPs
486(1)
Overseas LLPs
487(18)
Requirements for carrying on business in the UK
487(2)
Company Directors Disqualification Act 1986, s 11
489(1)
Jurisdiction of English court over overseas LLPs
489(4)
Recognition of limited liability of overseas LLP members
493(12)
Chapter 27 Insolvency and Winding Up of LLPs: A General Introduction 505(4)
Introduction
505(4)
Chapter 28 Voluntary Arrangements 509(10)
What is a voluntary arrangement?
509(1)
The proposal
509(2)
Moratorium
511(4)
Consideration of the proposal
515(3)
Challenge to the voluntary arrangement
518(1)
Administration of the voluntary arrangement
518(1)
Chapter 29 Administration 519(10)
Introduction
519(1)
Appointment by the court
520(1)
Appointment of administrator by holder of floating charge
521(1)
Appointment of administrator by LLP
522(1)
Moratorium
523(1)
Statement of LLP's affairs
523(1)
Administrator's proposals and creditors' approval
524(1)
Conduct of the administration
525(4)
Functions of administrator
525(1)
Distribution
525(1)
General duties
526(1)
Ending administration
526(3)
Chapter 30 Receivership 529(6)
Introduction
529(1)
Limitation on the appointment of administrative receivers
530(1)
Appointment of receivers
531(1)
Duties and powers
531(2)
All receivers
531(1)
Administrative receivers
532(1)
Statement of affairs in administrative receivership
533(1)
Administrative receiver's report
533(2)
Chapter 31 Commencement of Winding Up 535(14)
Voluntary winding up
535(4)
Types of voluntary winding up
536(3)
Compulsory winding up
539(2)
Determination by the LLP
540(1)
Failure to commence business within a year or suspension of business
540(1)
Inability to pay debts
540(1)
Just and equitable winding up
541(1)
Application for a winding-up order
541(5)
Who can present a petition?
541(1)
Contributories
542(1)
Individual member?
543(1)
Sufficient interest?
544(1)
Other possible petitioners
545(1)
Procedure
545(1)
Functions of official receiver and appointment of a liquidator
546(3)
Chapter 32 Unfair Prejudice and Just and Equitable Winding Up 549(14)
Introduction
549(1)
The statutory provisions
549(4)
Companies Act 2006, s 994
549(3)
Contracting out of s 994
552(1)
Insolvency Act 1986, s 122
552(1)
Who can present a petition?
553(1)
Application of statutory provisions to LLPs
554(9)
Section 994
554(1)
O'Neill v Phillips
555(2)
Section 122(1)(e)
557(1)
Obtaining relief
557(2)
Breakdown of relationship between members
559(4)
Chapter 33 Conduct of the Liquidation 563(8)
General
563(1)
Status of members' claims
563(3)
Disclaimer of onerous property
566(2)
Rescission of contracts
568(1)
Crown preference and top slicing
568(3)
Chapter 34 Misfeasance and Adjustment of Prior Transactions 571(16)
Malpractice and misfeasance
571(1)
Fraudulent trading
571(1)
Wrongful trading
572(2)
Adjustment of withdrawals
574(2)
Transactions at an undervalue
576(2)
Preferences
578(1)
Extortionate credit transactions
579(1)
Avoidance of floating charges
580(1)
Unenforceability of liens
581(1)
Transactions defrauding creditors
581(2)
Re-use of LLP names
583(4)
Chapter 35 Completion of the Winding Up and Dissolution 587(4)
Introduction
587(1)
Voluntary winding up
587(1)
Compulsory liquidation
588(2)
Consequences of dissolution
590(1)
Chapter 36 Arrangements and Reconstructions 591(4)
Introduction
591(1)
Companies Act 2006, sections 895 to 900
591(1)
Insolvency Act 1986, section 110
592(1)
Companies (Cross-Border Mergers) Regulations
593(2)
Chapter 37 Disqualification 595(16)
The legislation and the scope of a disqualification order
595(3)
Unfitness
598(5)
Case law
601(1)
Collegiate responsibility
602(1)
Other grounds for disqualification
603(4)
Consequences of contravention
607(1)
Applications for leave to act
608(3)
Appendix 1 Limited Liability Partnerships Act 2000 611(18)
Appendix 2 Limited Liability Partnerships Regulations 2001, SI 2001/1090 629(8)
Index 637
John Whittaker (now Consultant Editor) was a barrister at leading chancery/commercial chambers Serle Court until his retirement.

John Machell QC is a barrister at leading chancery/commercial chambers Serle Court. He has a broad commercial chancery practice, and particular experience of large-scale litigation involving fiduciary duties, fraud and trusts, particularly with an international dimension. He is regarded as one of the leading partnership and LLP silks and has experience of a wide range of both contentious and non-contentious matters across the whole range of business sectors. An increasing part of his work involves issues arising from the use of partnerships and LLPs in hedge fund and private equity structures; in international commercial group structures; and as part of wealth planning strategies. John also now acts as an arbitrator and as an expert pursuant to expert determination agreements; and has conducted internal inquiries on professional conduct and other matters for firms of solicitors.

"A very highly regarded silk with a strong commercial chancery practice, who is a recognised expert on partnership cases" - Chambers & Partners 2015
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