BCM Cayman LP & Anor v Commissioners for His Majesty's Revenue and Customs, [2023] EWCA Civ 1179

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Summaries

Summary Under

a two-tier partnership structure can be legally respected as such if the upper-tier partnership is a limited partnership

The taxpayer (“Cayman Ltd.”) was a Cayman company which was the general partner of a Cayman LP (“Cayman LP”). Cayman Ltd. had been...

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Summary Under

UK LLP is a corporation

In the course of finding that an unincorporated body (a Cayman LP) could not be a member of a UK LLP, Whipple LJ stated (at para. 47):

UK LLP is a...

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