The legal theory of partnership in England

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Laws of partnership-type limited liability business entities, such as limited liability company in America and yuugen sekinin jigyou kumiai in Japan, have devised about problems i) how they could be treated as stable legal entities, how they could resister their properties in their own name, although partnership was thought as an aggregation, not an entity, and ii) how they could be treated as a partnership not as a corporation by Tax Agency, in spite of their legal entities.Also in England, enacting Limited Liability Partnership Act of 2000, some strange provisions are made, such that i) limited liability partnership is a body corporate having its own legal entity distinct from partners, and ii) it should be treated as a partnership, not a corporation, in LLP act which is an organization law, other than in tax laws.