Scottish Company Formation
A Scots LP company is a privately owned Limited Partnership with at least 2 members/partners, either persons or corporate bodies. According to UK tax procedures, the income of the SLP is treated as being the income of its Members, and therefore taxable in the Member´s countries of residence, or in the case of corporate members, its jurisdiction of incorporation.
Requirements:
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Two partners required
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Registered office in Scotland
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File annual return with the Registrar of Companies
