Appendix 3 - Summary of Key Features of Options

[This is an assessment of whether each of the models has a separate corporate existence to its participating authorities/bodies]

Form of Joint 
Working

Corporate /
non-corporate

Limited Liability

Statutory protection
of members

Can the body protect its members

Conflicts of interest

Informal Co-operation

Non-corporate

No

Immunity

Indemnity and insurance

No

Memorandum of Understanding

Non-corporate

No

Immunity

Indemnity and insurance

No

Contract

Non-corporate

No

Immunity

Indemnity and insurance

No

Joint Committee

Non-corporate

No

Immunity

Indemnity and insurance

No

Lead Authority

Non-corporate

No

Immunity

Indemnity and insurance

No

Partnership

Corporate

No

No

Limited indemnity and insurance

Yes

Limited Partnership

Corporate

Limited partners only

No

Limited indemnity and insurance

Yes

Limited Liability Partnership

Corporate

Yes

No

Limited indemnity and insurance

Yes

Industrial and Provident Society

Corporate

Yes

No

Limited indemnity and insurance

Yes

Company limited by shares

Corporate

Yes

No

Limited indemnity and insurance

Yes

Company limited by guarantee

Corporate

Yes

No

Limited indemnity and insurance

Yes

Community Interest Company

Corporate

Yes

No

Limited indemnity and insurance

Yes

Trust

Either

If a company

 

 

Yes

Charity

Either

If a company

 

Insurance

Yes

Statutory Joint Authority

Corporate

No

 

 

Limited

Informal Co-operation

No

 

No

Yes

No

Memorandum of
Understanding

No

 

No

Yes

No

Contract

No

 

No

Yes

Yes

Joint Committee

No

 

No

Yes

Yes

Lead Authority

No

 

No

Yes

Yes

Partnership

No

Yes

Transparent

Recovery from sales

No

Limited Partnership

No

Yes

Transparent

Recovery from sales

No

Limited Liability Partnership

No

Yes

Transparent

Recovery form sales

No

Industrial and Provident Society

Yes

Yes

Taxed

Recovery from sales

No

Company limited by shares

No

Yes

Taxed

Recovery from sales

No

Company limited by guarantee

Yes

No

Taxed

Recovery from sales

No

Community Interest Company

No

Partly

Taxed

Recovery from sales

No

Trust

Yes

No

Taxed on distribution

Depends on structure

No

Charity

Yes

No

Exempt

Yes

No

Statutory Joint Authority

No

 

No

Yes

Yes