Limited liability partnerships in the United Kingdom - do they have a role for small firms?

Article Abstract:

The introduction of the limited liability partnership to the United Kingdom in 2001 was hailed in some quarters as a victory for small businesses. However, the form, while beneficial to professional firms, is actually not very helpful to small businesses. Limited liability partnerships may be more expensive to set up than older business forms, will not have significant tax advantages under the UK system, and will provide liability rules that are not important for smaller enterprises.

Limited liability partnerships

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The evolution of closely held business forms in Europe

Article Abstract:

The company law of Europe tends to discriminate against small or medium businesses, being costly to comply with. One solution for this problem would be for one or more states to enact rules recognizing the limited liability company as a business form. This would lead to regulatory competition and cause states to be more sensitive to the regulatory needs of small and medium enterprises.

Economic aspects, Limited liability companies, Harmonization of laws, Debtor and creditor

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Close corporation reform in southern Africa

Article Abstract:

South Africa pioneered a new form for close corporations in the Close Corporations Act 1984. The close corporation law of South Africa is examined. Its influence in Zimbabwe and Namibia, which have passed similar laws, is assessed.

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