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LLPs: defending the partnership model

In 2001, the limited liability partnership (LLP) was the golden child. In less than 15 years, has it become the embarrassing uncle, asks Clare Murray, partner at CM Murray and one of the founding partners of the Professional Practices Alliance

There has been a concerted attack on LLPs in recent months. First, the government identified LLPs as a target for additional measures to tax members, particularly those members that it felt were ‘disguised employees’ and LLPs with both individual and corporate members.

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