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A limited liability partnership is a body corporate which has "members:. However, it is more usual for professionals to be referred to as "partners". The members of the LLP have decided to retain the traditional title of "partner". There is, however, no partnership between the members or between the members and the LLP. A reference on this website or otherwise in the course of your dealings with the LLP, to a person being a "partner" is a reference to that person in his or her capacity as a member of the LLP. References to "firm", "we", "us" or "our" are references to the LLP.

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Hall Morrice LLP
Chartered Accountants

6 & 7 Queens Terrace
Aberdeen AB10 1XL
tel +44 (0)1224 647394
fax +44 (0)1224 639541
© Hall Morrice LLP 2011