Limited liability partnerships (LLPs) can be formed. The VAT position of LLPs is set out in Business Brief 3/2001 (20 February 2001), which is reproduced below.
‘VAT POSITION OF LIMITED LIABILITY PARTNERSHIPS
This Business Brief is to help businesses who are considering forming Limited Liability Partnership (LLPs) and outlines Customs’ views on the VAT position of such partnerships. The contents of this Business Brief have been agreed with the Association of Partnership Practitioners and other interested parties.