000			01149cam a2200205 4500
001			ABS65208
008			020308n2002 000 0 eng u
035			_a(Sirsi) u117069
100			_aSellwood, A.
245		2	_aA stealthy approach
260			_c2002
490			_aTaxation _v148(3846) 28 February 2002, 526-528(3)
520			_aDetailed examination of points covered by Limited Liability Partnership 2000, which came into force 6 April 2001. The new rules intend to provide that exempt bodies are taxed on any income from property they receive in their capacity as members of a limited liability partnership, that the same consequences follow for shareholders in a company that disincorporates to form such a partnership as currently follow when a company disincorporates to form an ordinary partnership and that loans used to provide money to purchase an interest or share in an investment limited liability partnership will not qualify for tax relief.
590			_aABS
650			_aLIMITED LIABILITY PARTNERSHIPS
650			_aLIMITED LIABILITY PARTNERSHIPS ACT 2000
650			_aPARTNERSHIPS
690			_aTAXATION
942			_n0
999			_c69750 _d69750