Partnership
| Limited liability | no |
| Governing document | deed |
| Can it issue shares? | no |
| Can it pay a return on shareholdings? | no |
| Does it have a regulatory body? | no |
| Can it have charitable status? | no |
| Does it have an asset lock? | no |
Trust
| Limited liability | no |
| Governing document | deed |
| Can it issue shares? | no |
| Can it pay a return on shareholdings? | no |
| Does it have a regulatory body? | not unless it’s a charity |
| Can it have charitable status? | yes |
| Does it have an asset lock? | not unless it’s a charity |
