The claimant had been a partner with the respondent firm. He appealed against the rejection of his claim for unfair dsmissal on the basis that he had not been an employee. Held: The appeal failed. Had this been an unlimited partnership under the 1890 Act, she would have been a partner, which was inconsistent with … Continue reading Tiffin v Lester Aldridge Llp: CA 1 Feb 2012
EAT JURISDICTIONAL POINTS: Worker, employee or neither Can a partner in a limited liability partnership be an employee? The EAT decided that on the facts of the case the Appellant was a partner in a limited liability partnership and not an employee. Appeal dismissed.Birtles J said: ‘Parliament has thus expressly provided that the legal test … Continue reading Kovats v TFO Management Llp and Another: EAT 21 Apr 2009
Member of An Llp – NICS Liability – payments made before Finance Act 2014 treated as self-employment income — section 863 ITTOIA – whether a member of an LLP could be an employee of the LLP – Section 4(4) Limited Liability Partnerships Act 2000 . .
