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Please note that partnership and LLP law is a complex and often fact-specific area of law. Whilst every care has been taken to ensure the accuracy of the information contained in this tool, the information is intended as guidance only, and it is not intended to apply to specific circumstances. The content does not, therefore, constitute legal advice and should not be relied upon as such. Further, we cannot guarantee that the law has not changed since the time of publication and the user is cautioned accordingly.