Clifford Chance has finally made the switch to a UK limited-liability partnership (LLP) almost seven years after becoming a New York LLP upon its merger with Rogers & Wells. Just six of the firm's 29 offices will operate as LLPs, with the rest operating as sub-entities of the LLP for regulatory reasons. Many jurisdictions have been slow to recognise the UK's LLP status, posing obstructions to conversion for international firms throughtax regimes and other regulatory barriers. UK LLP status is thought to offer firms a more favourable tax regime among other benefits, but it was not available to Clifford Chance at the time of the Rogers & Wells merger. Managing partner David Childs said the firm believed that "a British LLP best suits our needs as regards liability, tax and structure, while retaining the culture and organisation of an international partnership".