LLP Members Now Have The Right To Be Automatically Enrolled Into Pension Saving

By Sackers*   Limited Liability Partnerships (“LLPs”) should heed the recent Supreme Court decision in the Clyde & Co v Bates van Winklehof case says Ferdinand Lovett, associate at Sackers, the UK’s leading law firm for pension scheme trustees and sponsors. The Supreme Court ruling confirms that members of an LLP can be “workers” for the purposes […] Read more »

More Disputes Likely As LLPs Are Now Protected by UK’s Whistleblowing Legislation

By Darren Isaacs, Partner at GQ Employment Law   In a turning point for employment rights of partners in limited liability partnerships, the Supreme Court ruled today in Clyde & Co LLP and another v Bates van Winkelhof. This case could be a pivotal for the employment rights of partners in limited liability partnerships, effectively […] Read more »

Do You Need to Make Changes to Your UK LLP Agreement?

By Steven Whittaker and Nicholas Fagge, Schulte Roth & Zabel LLP   Background In May 2013, HM Revenue and Customs (“HMRC”) consulted on proposals in two areas to tackle perceived tax avoidance via partnerships. The first area was disguised employment in Limited Liability Partnerships (“LLPs”) and the second was the tax-motivated allocation of business profits […] Read more »

Hedge Fund LLPs and Other Partnerships in Choppy Waters for Tax?

From Daniel Lewin of Kaye Scholer On May 20, 2013, HM Revenue & Customs (HMRC), the UK Revenue authority, published a consultation document that proposes significant new anti-avoidance tax measures aimed at UK partnerships, and in particular at English limited liability partnerships (LLPs). This consultation document continues to be the subject of controversial discussion between […] Read more »