A Scottish limited partnership (SLP) is a form of limited partnership registered under Scots law. SLPs have features that give them advantages as investment vehicles and have been criticized for having inadequate anti-money laundering rules.[1][2][3] Unlike other UK limited partnerships, SLPs have legal personality, which allows them to hold assets and enter into contracts in their own right.[4][5]
^Gallagher, Rosemary (February 14, 2018). "Tighter rules clean up investor partnership fraud, says law firm". The Times. SLPs are a legitimate investment vehicle but they have become the centre of controversy over their possible involvement in alleged criminal activities. They have been criticised for failing to meet money-laundering prevention rules, which has led to accusations of international fraud.
^Bellingcat Investigation Team (March 2, 2018). "Scottish Limited Partnerships – Scottish In Name Only". bellingcat.
^Kentish, Benjamin (28 April 2018). "Government announces crackdown on century-old loophole being used to launder money through UK". The Independent. Retrieved 2018-04-29.
^Cite error: The named reference STV was invoked but never defined (see the help page).
^Stefanova, Mariya (26 February 2015). Private Equity Accounting, Investor Reporting, and Beyond: Advanced Guide for Private Equity Managers, Institutional Investors, Investment Professionals, and Students. FT Press. p. 6. ISBN 978-0-13-376152-8. Scottish Limited Partnerships—While still tax transparent, unlike the English Limited Partnership, this vehicle has a separate legal personality
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