If the business of an LLP transfers as a going concern to a limited company, are the same reliefs available to the individual members of the LLP as would be to the partners in an ordinary partnership, i.e. s162, s165 or opt to disapply incorporation relief if they wish to sell the goodwill and draw on the resultant director's loan?
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yes
LLPs are treated exactly like ordinary partnerships for tax purposes, including all elections.