The law of limited liability partnerships:
Gespeichert in:
Hauptverfasser: | , |
---|---|
Format: | Buch |
Sprache: | German |
Veröffentlicht: |
Haywards Heath, West Sussex
Bloomsbury professional
2009
|
Ausgabe: | 3. ed. |
Schlagworte: | |
Online-Zugang: | Inhaltsverzeichnis |
Beschreibung: | Previous ed.: 2001 published as Limited liability partnerships |
Beschreibung: | LXVII, 572 S. |
ISBN: | 9781847663221 |
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245 | 1 | 0 | |a The law of limited liability partnerships |c John Whittaker; John Machell; with a chapter on financial services regulation and LLPs by John Goodhall and a chapter on taxation of an LLP and its members by Colin Ives |
250 | |a 3. ed. | ||
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CONTENTS
FOREWORD V
PREFACE VII
TABLE OF CASES XXI
TABLE OF STATUTES XXXIX
TABLE OF STATUTORY INSTRUMENTS LVII
TABLE OF EC, OVERSEAS AND INTERNATIONAL MATERIALS LXIII
TABLE OF UK MATERIALS LXV
CHAPTER 1 OVERVIEW AND INTRODUCTORY MATTERS 1
A NEW BUSINESS ENTITY 1
DISCLOSURE AND REGULATION 2
THE REGISTRAR 3
LLP SEARCH 6
SCHEME OF THE LEGISLATION 7
TRANSITIONAL PROVISIONS AND CONTINUITY OF THE LAW 10
PARTNERSHIP LAW 11
PUNISHMENT OF OFFENCES 12
THE UNITED KINGDOM 12
FINANCIAL SERVICES 13
GROUPS AND SUBSIDIARIES 13
CHAPTER 2 INCORPORATION 15
THE REQUIREMENTS 15
(A) TWO OR MORE PERSONS SUBSCRIBE 15
(B) THE INCORPORATION DOCUMENT 22
(C) STATEMENT OF COMPLIANCE 29
CERTIFICATE AND REGISTRATION 31
INSPECTION 33
TRADING NOT COMMENCED 33
CHAPTER 3 THE CORPORATE ENTITY 35
SEPARATE LEGAL PERSONALITY 35
PIERCING THE CORPORATE VEIL 36
UNLIMITED CAPACITY 38
BANKS AND LANDLORDS 38
EFFECT OF FAILURE TO NOTIFY THE REGISTRAR 39
THE REGISTERED OFFICE 40
LLP CEASING TO SATISFY SECTION 2(1 )(A) 41
CHAPTER 4 FORMALITIES AND REQUIREMENTS AFTER INCORPORATION 45
REQUIREMENTS AS TO DISPLAY AND DISCLOSURE 45
DISPLAY OF NAME AT REGISTERED OFFICE AND OTHER LOCATIONS 45
DISCLOSURE OF INFORMATION 46
EFFECT OF BREACH OF REQUIREMENTS 47
FORMALITIES FOR CONTRACTS, DEEDS AND OTHER DOCUMENTS 47
GENERALLY 47
IMAGE 2
X CONTENTS
PRE-INCORPORATION CONTRACTS 50
CHANGE OF NAME 51
ANNUAL RETURN 54
CHAPTERS THE LLP AND THE OUTSIDE WORLD 57
AGENCY 57
MEMBERS AND OTHER AGENTS ACTING WITHIN THEIR AUTHORITY 58
MEMBERS AND OTHER AGENTS ACTING OUTSIDE THEIR AUTHORITY 58
NON-MEMBER EMPLOYEES (AND OTHER NON-MEMBER AGENTS) 59 MEMBERS 60
CESSATION OF MEMBERSHIP 66
VICARIOUS LIABILITY FOR TORTS AND OTHER WRONGS 67
ACTS OF MEMBERS 67
ACTS OF NON-MEMBER EMPLOYEES 69
CHAPTER 6 CHARGES AND DEBENTURES 71
INTRODUCTION 71
REGISTRATION OF CHARGES 71
DUTY TO REGISTER 71
CATEGORIES OF CHARGE TO BE REGISTERED 73
PARTICULARS, AND INSTRUMENT OF CHARGE, TO BE SENT TO THE REGISTRAR 74
PARTICULARS ON THE PUBLIC REGISTER 75
POST-REGISTRATION 76
POWER OF THE COURT TO EXTEND TIME AND RECTIFY 77
THE LLP S REGISTERS AND COPIES 77
CHARGES REGISTER AND COPIES OF CHARGES 77
REGISTER OF DEBENTURE HOLDERS 79
FORM OF REGISTERS 81
ALTERNATIVE INSPECTION LOCATION 81
DETAILS OF RIGHT OF INSPECTION 82
DEBENTURES 83
RE-ISSUE OF REDEEMED DEBENTURES 83
RIGHTS AND POSITION OF DEBENTURE HOLDERS 83
LIABILITY OF TRUSTEES OF DEBENTURES 84
DUTY OF LLP TO ISSUE DEBENTURES OR CERTIFICATES ON ALLOTMENT 84 FLOATING
CHARGES 84
CHAPTER 7 CONVERSION FROM A PARTNERSHIP 87
INTRODUCTION 87
THE DECISION TO CONVERT 87
STAMP DUTY AND STAMP DUTY LAND TAX 88
TRANSFER OF THE PARTNERSHIP BUSINESS AND ASSETS 88
CUSTOMER/CLIENT CONTRACTS 89
EMPLOYEES 90
LEASES 90
BANKING 91
INVESTMENTS 91
PROFESSIONAL INDEMNITY INSURANCE 91
INDEMNITIES 92
IMAGE 3
CONTENTS XI
ANNUITIES 92
TRUE AND FAIR ACCOUNTS 92
PARTNERSHIPS OF ACCOUNTANTS 93
CHAPTER 8 MEMBERSHIP: GENERAL MATTERS 95
INTRODUCTION 95
FIRST MEMBERS 95
NEW MEMBERS 96
CHANGES IN A MEMBER S NAME OR ADDRESS 97
NOTICE IN THE LONDON GAZETTE 98
PROTECTION OF RESIDENTIAL ADDRESSES FROM DISCLOSURE 98
LIMITED LIABILITY 102
A MEMBER S SHARE AND INTERESTS 104
ALIENATION OF A SHARE OR INTEREST 105
FIDUCIARIES AS MEMBERS 108
EMPLOYMENT 109
LEAVING MEMBERS 111
SHADOW MEMBERS 112
DE FACTO MEMBERS 114
CHAPTER 9 THE LLP AGREEMENT: GENERAL PRINCIPLES 117
LLP ACT 2000, SECTION 5(1) 117
THE POSITION IN DEFAULT 119
EXECUTE BEFORE INCORPORATION? 122
RECTIFICATION 124
AMENDMENT 125
RESCISSION FOR MISREPRESENTATION 126
REMEDIES FOR BREACH 127
GENERALLY 127
REPUDIATION 127
DAMAGES 132
OTHER REMEDIES 133
GOVERNED BY FOREIGN LAW? 135
CHAPTER 10 THE LLP AGREEMENT: CONTENTS 137
INTRODUCTION 137
POINTS FOR CONSIDERATION 138
THE BUSINESS OF THE LLP 138
ACCOUNTS AND ACCOUNTING OBLIGATIONS 138
FUNDING 139
PROFITS AND LOSSES 140
NEW MEMBERS 141
DESIGNATED MEMBERS 141
AUTHORITY 142
PROPERTY 143
INSPECTION OF BOOKS AND RECORDS, AND OBTAINING INFORMATION, BY MEMBERS
143 LIABILITY OF MEMBERS TO THIRD PARTIES 143
LIABILITY OF MEMBERS TO THE LLP, AND EXCLUSIONS AND INDEMNITY 144
LIABILITY OF MEMBERS TO OTHER MEMBERS, AND EXCLUSIONS AND INDEMNITY 145
IMAGE 4
XII CONTENTS
CONFLICTS OF INTEREST 145
MEETINGS, DECISION-MAKING AND MANAGEMENT 146
ASSIGNMENT BY A MEMBER OF HIS SHARE 147
DUTY OF GOOD FAITH? 147
UNFAIR PREJUDICE AND WINDING UP PETITIONS 148
EMPLOYEE (AND OTHER NON- FULL ) MEMBERS 148
FIDUCIARY MEMBERS 149
RETIREMENT 149
POWER OF EXPULSION 151
RESTRICTIVE COVENANTS 151
GARDEN LEAVE 153
LIABILITY TO CONTRIBUTE IN A WINDING UP 154
SURPLUS IN A WINDING UP 154
DEFAULT RULES 155
DISPUTE RESOLUTION 155
AMENDMENT OF AGREEMENT 155
CHAPTER 11 DESIGNATED MEMBERS 157
INTRODUCTION 157
APPOINTMENT AND RETIREMENT OF DESIGNATED MEMBERS 158
OPTION (I): SPECIFYING NAMED MEMBERS 158
OPTION (II): ALL MEMBERS AUTOMATICALLY DESIGNATED MEMBERS 159 CEASING TO
BE A MEMBER 159
DUTIES, RESPONSIBILITIES AND POWERS OF THE DESIGNATED MEMBERS 159 LLP
OBLIGATIONS 159
DIRECT DUTIES AND POWERS 162
DESIGNATED MEMBERS AND THE LLP 164
CDDA 1986 165
CHAPTER 12 DUTIES AND RESPONSIBILITIES OF MEMBERS 167
INTRODUCTION 167
DUTIES TO THE LLP 167
STATUTORY DUTIES 167
DUTIES TO OTHER MEMBERS 168
A MEMBER S DUTIES TO THE LLP 168
DUTY TO ACCOUNT 169
FIDUCIARY OBLIGATIONS 169
OTHER (NON-STATUTORY) DUTIES AND RESPONSIBILITIES OF A MEMBER TO THE LLP
178 STATUTORY DUTIES AND RESPONSIBILITIES 181
DUTIES AND RESPONSIBILITIES ON THE MEMBERS AS A WHOLE 181
DUTIES (WITH PENALTIES FOR NON-COMPLIANCE) ON INDIVIDUAL MEMBERS 182 LLP
OBLIGATIONS: LIABILITY OF MEMBERS IN DEFAULT 183
CDDA 1986 185
A MEMBER S DUTIES TO HIS CO-MEMBERS 185
PRIOR TO INCORPORATION 186
IMPLIED CONTRACTUAL TERM OF MUTUAL TRUST AND CONFIDENCE 187 GOOD FAITH
IN DECISION-MAKING 187
GOOD FAITH IN PURCHASING OR SELLING SHARE? 194
DUTY OF CARE? 194
IMAGE 5
CONTENTS XIII
CAUSE OF ACTION 194
DEFAULT DUTY TO RENDER TRUE ACCOUNTS ETC 195
CHAPTER 13 RIGHTS, INDEMNITIES AND PROTECTION OF MEMBERS 197
INTRODUCTION 197
DEFAULT RULE RIGHTS 198
RIGHT TO INSPECT THE BOOKS AND RECORDS OF THE LLP 198
RIGHT TO OBTAIN INFORMATION FROM OTHER MEMBERS 203
RIGHT TO BE INDEMNIFIED 203
RIGHTS GIVEN BY CA 2006 TO EVERY MEMBER 205
THE RIGHTS 205
WAIVER OF RIGHTS? 207
RIGHTS GIVEN BY IA 1986 TO CONTRIBUTORIES 207
DECISION-MAKING AS TO INDIVIDUAL MEMBERSHIP RIGHTS 209
EXCLUDING A MEMBER S LIABILITY TO THE LLP (AND TO OTHER MEMBERS) 210
DISCRETIONARY POWER OF COURT TO RELIEVE MEMBERS FROM LIABILITY 212
CLAIMS BY A MEMBER AGAINST THE LLP 213
DISCRIMINATION 214
SEX DISCRIMINATION 215
RACE DISCRIMINATION 216
RELIGIOUS DISCRIMINATION 216
SEXUAL ORIENTATION DISCRIMINATION 217
AGE DISCRIMINATION 217
DISABILITY DISCRIMINATION 218
DERIVATIVE CLAIM BY A MINORITY OF MEMBERS 220
CHAPTER 14 FUNDING AND PROFITS AND LOSSES 227
FUNDING 227
PROFITS AND LOSSES 231
PROFITS 231
LOSSES 233
CHAPTER 15 THE BUSINESS AND AFFAIRS OF THE LLP: CONDUCT AND DECISION-
MAKING 235
THE DEFAULT POSITION 235
BUSINESS CONNECTED MATTERS 236
NON-BUSINESS CONNECTED MATTERS 237
MEMBERSHIP MATTERS 242
THE DUOMATIC PRINCIPLE 242
ENFORCEMENT OF INDIVIDUAL MEMBERS PARTICIPATION RIGHTS 243
MANAGEMENT COMMITTEE 243
DEATH OF A MEMBER OR ASSIGNMENT OF HIS SHARE 245
EFFECT OF WINDING UP 245
THE 1986 LEGISLATION 246
DELEGATION OF STATUTORY DUTIES AND POWERS GIVEN TO THE MEMBERS AS A
WHOLE? 248
CHAPTER 16 THE MEMBER AND THE OUTSIDE WORLD 249
INTRODUCTION 249
CONTRACTS 249
IMAGE 6
XIV CONTENTS
DEEDS 250
TORTS 250
NEGLIGENCE 250
EXCLUDING LIABILITY OF MEMBER OF LLP OF AUDITORS 264
OTHER TORTS CAUSING ECONOMIC LOSS 264
JOINT LIABILITY WITH THE LLP 264
INDIVIDUAL STATUS OF CERTAIN INDIVIDUALS 265
FIDUCIARY OBLIGATIONS 265
LIABILITY IN AN INSOLVENT LIQUIDATION 266
CHAPTER 17 CESSATION OF MEMBERSHIP AND ITS CONSEQUENCES 267 INTRODUCTION
267
CESSATION OF MEMBERSHIP 267
CESSATION BY AGREEMENT OR BY REASONABLE NOTICE 267
DEATH/DISSOLUTION 271
BANKRUPTCY/LIQUIDATION OF A MEMBER 272
EXPULSION/COMPULSORY RETIREMENT 272
CONSEQUENCES OF CESSATION OF MEMBERSHIP 273
NOTIFICATION TO THE REGISTRAR AND CESSATION OF AGENCY 273
OBLIGATIONS AND RIGHTS OF THE OUTGOING MEMBER 273
LLP IN LIQUIDATION 277
NO AGREEMENT AS TO ENTITLEMENT ON CESSATION 278
DOES A LEAVING MEMBER HAVE A RIGHT TO PAYMENT FOR THE VALUE OF HIS
SHARE ? 278
DOES THE SHARE OF A LEAVING MEMBER SURVIVE CESSATION? 279
CHAPTER 18 FINANCIAL SERVICES REGULATION AND LLPS 283
INTRODUCTION 283
REGULATED ACTIVITIES AND THE NEED FOR AUTHORISATION 283
OBTAINING FSA AUTHORISATION AND BEING FSA-AUTHORISED 286
THE EUROPEAN DIMENSION 289
OTHER REGULATORY REQUIREMENTS 290
GLOBAL REGULATORY CHANGE 291
COLLECTIVE INVESTMENT SCHEME ANALYSIS 292
CHAPTER 19 ACCOUNTS AND AUDIT 297
INTRODUCTION 297
ACCOUNTING RECORDS 297
FINANCIAL YEAR 299
INDIVIDUAL ACCOUNTS: IAS AND NON-LAS 301
NON-LAS INDIVIDUAL ACCOUNTS 302
ACCOUNTING STANDARDS AND SORP 304
FORMATS 305
INFORMATION IN THE ANNUAL ACCOUNTS 305
GROUP ACCOUNTS 308
IAS GROUP ACCOUNTS 308
NON-LAS GROUP ACCOUNTS 309
AUDIT AND AUDITORS REPORT 310
APPROVAL OF THE ANNUAL ACCOUNTS 313
IMAGE 7
CONTENTS XV
FILING ACCOUNTS WITH THE REGISTRAR 313
CIRCULATION AND PUBLICATION OF ACCOUNTS 316
REVISION OF ACCOUNTS 317
ACCOUNTS IN EUROS 319
EXEMPTIONS AND ALLEVIATIONS FOR SMALL AND MEDIUM-SIZED LLPS 319 SMALL
LLP 319
MEDIUM-SIZED LLP 322
TOTAL EXEMPTIONS FROM AUDIT REQUIREMENTS 324
SMALL LLP 324
DORMANT LLP 325
CHAPTER 20 THE APPOINTMENT AND POSITION OF AUDITORS OF LLPS 327
INTRODUCTION 327
APPOINTMENT 327
REQUIREMENTS FOR APPOINTMENT AS AUDITORS 329
DUTIES, AND RIGHTS, OF THE AUDITORS 330
OMITTING THE NAME OF THE AUDITORS 331
FIXING THE AUDITORS REMUNERATION 331
TERMINATION OF APPOINTMENT 332
SECTION 519 STATEMENT 335
IN DEFAULT 337
NOTIFICATION OF CESSER OF APPOINTMENT TO THE APPROPRIATE AUDIT AUTHORITY
337 SECTION 1157 RELIEF 338
INDEMNITIES AND LIABILITY LIMITATION AGREEMENTS 339
CHAPTER 21 TAXATION OF A LIMITED LIABILITY PARTNERSHIP AND ITS MEMBERS
341 INTRODUCTION 341
COMPUTATION OF TAXABLE PROFITS 341
CAPITAL ALLOWANCES 342
INCOME TAX 342
CORPORATION TAX 346
ASSOCIATES AND CONNECTED PERSONS 347
INDIVIDUAL MEMBERS TAXATION 347
COMMENCEMENT RULES 347
CHANGE OF ACCOUNTING REFERENCE DATE 349
CESSATION 349
LOSS RELIEF 350
SALARIED MEMBERS 352
PARTNERSHIP ANNUITY PAYMENTS 353
PARTNERSHIP ANNUITY TRANSFERS 354
PENSION RELIEF 354
LOAN INTEREST RELIEF 357
PARTIAL INCORPORATION TO AN LLP 358
NATIONAL INSURANCE CONTRIBUTIONS 358
CAPITAL GAINS TAX (CGT) 359
CONTRIBUTION OF ASSETS TO A PARTNERSHIP 360
CGT ROLLOVER RELIEF 360
LIQUIDATION/WINDING UP 361
STAMP DUTY 362
IMAGE 8
XVI CONTENTS
STAMP DUTY LAND TAX (SDLT) 363
INHERITANCE TAX (IHT) 365
VALUE ADDED TAX (VAT) 365
COSTS OF CONVERSION 366
ANTI-AVOIDANCE LEGISLATION 366
TRANSFER PRICING 368
LLP EXPANDING OVERSEAS 369
UK BRANCHES OF OVERSEAS LLPS 372
CHAPTER 22 INVESTIGATIONS AND STRIKING OFF 375
GOVERNMENT POWER TO INVESTIGATE OR REQUIRE INFORMATION 375
INTRODUCTION 375
INVESTIGATION BY INSPECTORS 375
DIRECTION TO LLP TO PRODUCE DOCUMENTS AND PROVIDE INFORMATION 379
VOLUNTARY DISCLOSURE 380
POWER TO ENTER PREMISES 380
PERMITTED DISCLOSURE ONLY 381
INVESTIGATION BY SECRETARY OF STATE 381
APPLICATIONS TO COURT BY SECRETARY OF STATE 381
STRIKING THE LLP S NAME OFF THE REGISTER 382
INTRODUCTION 382
STRIKING OFF ON THE REGISTRAR S INITIATIVE 383
STRIKING OFF ON AN APPLICATION BY MEMBERS 384
AFTER STRIKING OFF 386
CHAPTER 23 LLPS IN OTHER JURISDICTIONS 391
INTRODUCTION 391
OTHER JURISDICTIONS 394
CORPORATE ENTITY LLPS 394
NON-CORPORATE ENTITY LLPS 400
CHAPTER 24 FOREIGN CONNECTIONS AND DEALING WITH OVERSEAS LLPS 407
FOREIGN CONNECTIONS OF UK LLPS 407
INTRODUCTION 407
JURISDICTION OVER UK LLPS 408
OVERSEAS LLPS 409
REQUIREMENTS FOR CARRYING ON BUSINESS IN THE UK 409
CDDA1986, S LL 410
JURISDICTION OF ENGLISH COURT OVER OVERSEAS LLPS 411
RECOGNITION OF LIMITED LIABILITY OF OVERSEAS LLP MEMBERS 415
CHAPTER 25 INSOLVENCY AND WINDING UP OF LLPS: A GENERAL INTRODUCTION 427
INTRODUCTION 427
CHAPTER 26 VOLUNTARY ARRANGEMENTS 429
WHAT IS A VOLUNTARY ARRANGEMENT? 429
THE PROPOSAL 429
MORATORIUM 43
IMAGE 9
CONTENTS XVII
THE MEETING(S) 434
CHALLENGE TO THE VOLUNTARY ARRANGEMENT 436
ADMINISTRATION OF THE VOLUNTARY ARRANGEMENT 437
CHAPTER 27 ADMINISTRATION 439
INTRODUCTION 439
APPOINTMENT BY THE COURT 440
APPOINTMENT OF ADMINISTRATOR BY HOLDER OF FLOATING CHARGE 441
APPOINTMENT OF ADMINISTRATOR BY LLP 442
MORATORIUM 443
STATEMENT OF LLP S AFFAIRS 443
ADMINISTRATOR S PROPOSALS AND CREDITORS MEETINGS 444
CONDUCT OF THE ADMINISTRATION 444
FUNCTIONS OF ADMINISTRATOR 444
DISTRIBUTION 445
GENERAL DUTIES 445
ENDING ADMINISTRATION 445
CHAPTER 28 RECEIVERSHIP 447
INTRODUCTION 447
LIMITATION ON THE APPOINTMENT OF ADMINISTRATIVE RECEIVERS 448
APPOINTMENT OF RECEIVERS 449
DUTIES AND POWERS 449
ALL RECEIVERS 449
ADMINISTRATIVE RECEIVERS 450
STATEMENT OF AFFAIRS IN ADMINISTRATIVE RECEIVERSHIP 451
ADMINISTRATIVE RECEIVER S REPORT 451
CHAPTER 29 COMMENCEMENT OF WINDING UP 453
VOLUNTARY WINDING UP 453
TYPES OF VOLUNTARY WINDING UP 454
COMPULSORY WINDING UP 456
DETERMINATION BY THE LLP 457
FAILURE TO COMMENCE BUSINESS WITHIN A YEAR OR SUSPENSION OF BUSINESS 457
INABILITY TO PAY DEBTS 457
JUST AND EQUITABLE WINDING UP 458
APPLICATION FOR A WINDING-UP ORDER 458
WHO CAN PRESENT A PETITION? 458
CONTRIBUTORIES 459
INDIVIDUAL MEMBER? 460
SUFFICIENT INTEREST? 461
OTHER POSSIBLE PETITIONERS 461
PROCEDURE 462
FUNCTIONS OF OFFICIAL RECEIVER AND APPOINTMENT OF A LIQUIDATOR 463
CHAPTER 30 UNFAIR PREJUDICE AND JUST AND EQUITABLE WINDING UP 465
INTRODUCTION 465
THE STATUTORY PROVISION 465
COMPANIES ACT 2006, S 994 465
IMAGE 10
XVIII CONTENTS
CONTRACTING OUT OF S 994 466
INSOLVENCY ACT 1986, S 122 466
WHO CAN PRESENT A PETITION? 467
APPLICATION OF STATUTORY PROVISIONS TO LLPS 469
SECTION 994 469
O NEILL V PHILLIPS 469
SECTION 122(L)(E) 471
OBTAINING RELIEF 472
BREAKDOWN OF RELATIONSHIP BETWEEN MEMBERS 472
CHAPTER 31 CONDUCT OF THE LIQUIDATION 477
GENERAL 477
STATUS OF MEMBERS CLAIMS 477
DISCLAIMER OF ONEROUS PROPERTY 480
RESCISSION OF CONTRACTS 482
CROWN PREFERENCE AND TOP SLICING 482
CHAPTER 32 MISFEASANCE AND ADJUSTMENT OF PRIOR TRANSACTIONS 485
MALPRACTICE AND MISFEASANCE 485
FRAUDULENT TRADING 485
WRONGFUL TRADING 486
ADJUSTMENT OF WITHDRAWALS 487
TRANSACTIONS AT AN UNDERVALUE 489
PREFERENCES 490
EXTORTIONATE CREDIT TRANSACTIONS 492
AVOIDANCE OF FLOATING CHARGES 492
UNENFORCEABILITY OF LIENS 493
TRANSACTIONS DEFRAUDING CREDITORS 493
RE-USE OF LLP NAMES 494
CHAPTER 33 COMPLETION OF THE WINDING UP AND DISSOLUTION 499 INTRODUCTION
499
VOLUNTARY WINDING UP 499
COMPULSORY LIQUIDATION 500
RESULTS OF DISSOLUTION 501
CHAPTER 34 ARRANGEMENTS AND RECONSTRUCTIONS 503
INTRODUCTION 503
COMPANIES ACT 2006, SECTIONS 895 TO 900 503
INSOLVENCY ACT 1986, SECTION 110 504
CHAPTER 35 DISQUALIFICATION 507
THE LEGISLATION AND THE SCOPE OF A DISQUALIFICATION ORDER 507
UNFITNESS 509
CASE LAW 512
OTHER GROUNDS FOR DISQUALIFICATION 514
CONSEQUENCES OF CONTRAVENTION 518
APPLICATIONS FOR LEAVE TO ACT 519
IMAGE 11
CONTENTS XIX
APPENDIX 1 LIMITED LIABILITY PARTNERSHIPS ACT 2000 521
APPENDIX 2 LIMITED LIABILITY PARTNERSHIPS REGULATIONS 2001 537
INDEX 545
|
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author | Whittaker, John Machell, John |
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ctrlnum | (OCoLC)318410088 (DE-599)BVBBV035844142 |
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institution | BVB |
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publisher | Bloomsbury professional |
record_format | marc |
spelling | Whittaker, John Verfasser aut The law of limited liability partnerships John Whittaker; John Machell; with a chapter on financial services regulation and LLPs by John Goodhall and a chapter on taxation of an LLP and its members by Colin Ives 3. ed. Haywards Heath, West Sussex Bloomsbury professional 2009 LXVII, 572 S. txt rdacontent n rdamedia nc rdacarrier Previous ed.: 2001 published as Limited liability partnerships Limited liability partnership Great Britain Großbritannien Machell, John Verfasser aut SWB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=018702379&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
spellingShingle | Whittaker, John Machell, John The law of limited liability partnerships Limited liability partnership Great Britain |
title | The law of limited liability partnerships |
title_auth | The law of limited liability partnerships |
title_exact_search | The law of limited liability partnerships |
title_full | The law of limited liability partnerships John Whittaker; John Machell; with a chapter on financial services regulation and LLPs by John Goodhall and a chapter on taxation of an LLP and its members by Colin Ives |
title_fullStr | The law of limited liability partnerships John Whittaker; John Machell; with a chapter on financial services regulation and LLPs by John Goodhall and a chapter on taxation of an LLP and its members by Colin Ives |
title_full_unstemmed | The law of limited liability partnerships John Whittaker; John Machell; with a chapter on financial services regulation and LLPs by John Goodhall and a chapter on taxation of an LLP and its members by Colin Ives |
title_short | The law of limited liability partnerships |
title_sort | the law of limited liability partnerships |
topic | Limited liability partnership Great Britain |
topic_facet | Limited liability partnership Great Britain Großbritannien |
url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=018702379&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
work_keys_str_mv | AT whittakerjohn thelawoflimitedliabilitypartnerships AT machelljohn thelawoflimitedliabilitypartnerships |