DMBM530160 - Debt and return pursuit: VAT: liability for payment: Limited Liability Partnerships (LLPs)
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A limited liability partnership formed and incorporated under the Limited Liability Partnerships Act 2000 (c.12) is a body corporate separate from its members. It is registered with Companies House. The court may wind it up (but see DMBM530150).
Members of a limited liability partnership are generally liable only to contribute to the assets of the limited liability partnership in the event it is wound up.
For VAT purposes a limited liability partnership is registered in the name of the partnership.