Tiffin v Lester Aldridge LLP [2012] EWCA Civ 35; [2012] WLR (D) 19
“Section 4(4) of the Limited Liability Partnerships Act 2000 required an assumption that the business of the limited liability partnership had been carried on by two or more of its members as partners and upon that assumption, required an inquiry as to whether or not the person whose status was in question would have been one of the partners. If the answer to that inquiry was that he would have been a partner then he could not have been an employee of the partnership; if the answer was that he would not have been a partner there would have to be further inquiry as to whether his relationship would have been that of an employee. It was implicit that the primary source material for the purpose of answering those questions would be the members’ agreement although that would not necessarily represent the totality of what might be looked at.”
WLR Daily, 1st February 2012
Source: www.iclr.co.uk
