Ni irihe tandukaniro nyamukuru & imyenda yimisoro ya LLPs hagati yamasosiyete make?

Ibigo bike na LLPs bisangiye byinshi, cyane cyane kugabanuka kwamafaranga ya ba nyirayo. Ariko, bafite itandukaniro rikomeye kimwe, aribyo:

• amahirwe yo gushora imari;
• guhinduka kwimiterere yimbere nuburenganzira bwabanyamuryango; na
• kugabanywa no gusora inyungu zubucuruzi.

Itandukaniro nyamukuru hagati yisosiyete nto na LLP

• Isosiyete ntarengwa irashobora kwandikwa, gutunga no gucungwa numuntu umwe - umuntu wenyine ukora nk'umuyobozi numunyamigabane (cyangwa umwishingizi). Nibura abanyamuryango babiri basabwa gushyiraho LLP. Nyamara, inzira imwe muribi ni ugushiraho isosiyete isinziriye nkumunyamuryango wa kabiri wa LLP.
• Uburyozwe bwabanyamigabane cyangwa abishingiwe bugarukira kumafaranga yishyuwe cyangwa atishyuwe kumigabane yabo, cyangwa umubare wubwishingizi bwabo. Uburyozwe bwabanyamuryango ba LLP bugarukira kumafaranga buri munyamuryango yishingira kwishyura mugihe ubucuruzi bwagize ibibazo byamafaranga cyangwa bikarangira.
• Isosiyete ntarengwa irashobora kwakira inguzanyo nishoramari ryabashoramari bo hanze. LLP irashobora kwakira igishoro cyinguzanyo gusa. Ntishobora gutanga imigabane ingana mubucuruzi kubanyamuryango batari LLP.
• Ibigo bito byishyura umusoro wamasosiyete ninyungu zishoramari ku musoro wose usoreshwa. Abanyamuryango ba LLP bishyura umusoro ku nyungu, Ubwishingizi bw'igihugu hamwe n'umusoro ku nyungu ku musoro wose usoreshwa. LLP ubwayo nta musoro ifite.
• Biroroshye guhindura imiyoborere yimbere no kugabana inyungu muri LLP.
• Isosiyete ntarengwa irashobora gukorwa nkubucuruzi budaharanira inyungu. LLP igomba gushyirwaho hagamijwe gushaka inyungu.

Soma birenzeho: Dosiye isosiyete ikora imisoro mu Bwongereza

Imyenda itandukanye yimisoro ya LLPs hamwe namasosiyete make

Uburyozwe bwimisoro yisosiyete

Amafaranga yose asoreshwa yinjizwa nisosiyete ntarengwa atangirwa umusoro wamasosiyete kuri 20%. Umushahara uwo ari wo wose umuyobozi yakira azaryozwa umusoro ku nyungu, Ubwishingizi bw'igihugu hamwe n'umusanzu wa NI. Ariko, abayobozi akenshi nabo ni abanyamigabane. Ibi bivuze ko bafatwa nkabakozi ba sosiyete yabo. Isaranganya ry'inyungu ku bayobozi rishobora gukorwa ku buryo amafaranga menshi bahabwa adasoreshwa umusoro w'amasosiyete cyangwa umusoro ku nyungu bwite.

LLP kwishyura imisoro

Ubufatanye buciriritse (LLP) nuburyo bwihariye bwubucuruzi bwemewe n'amategeko, icyarimwe, icyarimwe, butanga inyungu zinshingano zidafite ishingiro mugihe cyemerera abanyamuryango b’ubufatanye kwishimira guhinduka muburyo bwubucuruzi nkubufatanye muburyo gakondo. LLPs igenewe ubwo bucuruzi bukora umwuga cyangwa ubucuruzi.
Abanyamuryango babiri gusa ba LLP basabwa kuryozwa gutanga konti ya LLP n'indi mirimo y'ubunyamabanga.
Niba abanyamuryango ba LLP badatuye mu Bwongereza kandi amafaranga yinjiza LLP akomoka ku isoko itari iy'Ubwongereza, ubwo rero LLP cyangwa abanyamuryango bayo ntibazasoreshwa mu Bwongereza. LLPs rero mubwongereza ihuza inyungu nyinshi.

• Kurinda uburyozwe buke
• Imiterere rusange hamwe nubushobozi butagira imipaka
• Ubushobozi bwabanyamuryango ntibukora gusa ahubwo banasoreshwa nkubufatanye

Kubera iyo mpamvu, LLP mu Bwongereza irangwa no kuba urwego rworoshye rw’ubucuruzi ku isoko mpuzamahanga, iyo rwubatswe neza, rushobora guhunga rusoreshwa mu Bwongereza.

Soma birambuye:

• Isosiyete yo mu Bwongereza yashinzwe
• Inyungu zo kwishyiriraho UK