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    <description>Conversion from a private limited company to an LLP on 13.12.2016 raised whether Form 8 is due by the next annual return deadline; the respondent&#039;s operative view is that the LLP annual return obligation falls due by 31.10.2017, i.e., the earlier annual filing date following conversion.</description>
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      <description>Conversion from a private limited company to an LLP on 13.12.2016 raised whether Form 8 is due by the next annual return deadline; the respondent&#039;s operative view is that the LLP annual return obligation falls due by 31.10.2017, i.e., the earlier annual filing date following conversion.</description>
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